Alaska HB123 modifies vehicle rental taxes and subpoena enforcement for tax records.
Alaska HB123 amends vehicle rental tax rates and enforcement procedures. It sets a nine percent tax on passenger vehicle rentals not arranged through a vehicle rental platform, and a seven percent tax on rentals arranged through such platforms. Vehicle rental platforms arranging over 200 transactions annually must collect and remit these taxes. If a platform fails to collect taxes due to insufficient information, it is not liable if it made a reasonable effort to obtain correct data.
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- Critical Issues
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