Anchorage |
Code of Ordinances |
Title 12. TAXATION |
Chapter 12.45. RENTAL TAX ON RENTAL OF MOTOR VEHICLES |
§ 12.45.040. Tax exemptions.
A.
The following motor vehicle transactions are exempt from the tax levied by section 12.45.020:
1.
Fees and costs paid directly by the United States or State of Alaska or political subdivisions of the State of Alaska insofar as they are immune from taxation; or
2.
Fees and costs paid directly by a person who is an officer or employee of a foreign government or by such person's foreign government employer which is exempt from taxation by law or treaty; or
3.
Fees and costs paid for the rental or lease of a motor vehicle subsequent to the first 30 consecutive days under a single contract; or
4.
Fees and costs paid for the rental or lease of a motor vehicle under any financing lease, including direct financing leases and sales-type leases.
B.
A right of reimbursement to the person renting the motor vehicle from the person or entity entitled to the exemption does not constitute a direct payment.
C.
Fees and costs received by a person who rents or leases a motor vehicle to a rental agency for re-rent or re-lease by the rental agency are exempt from the tax levied by section 12.45.020.
(AO No. 2000-116(S), § 3, 7-18-00)