Alaska 33rd Legislature (2023-2024) Status: To Executive 2 D cosponsors

SB 127 — An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to tax records; and providing for an effective date.

Last action — (S) VETOED BY GOVERNOR 9/3/24

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 33rd Legislature (2023-2024). It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

Vetoed by Governor Mike Dunleavy (Republican) on October 09, 2024.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

66 added · 49 removed

Plain-language change summary

The recent amendments to SB 127 change the rates for vehicle rental taxes based on how the rental is arranged. Specifically, rentals arranged through a vehicle rental platform will have a tax rate of eight percent, while those arranged directly (not through a platform) will be taxed at ten percent. This change matters because it creates a lower tax rate incentive for using rental platforms, which could encourage more people to rent vehicles through these services, potentially impacting revenue and customer behavior in the vehicle rental market.

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33-LS0635\B SENATE BILL NO.
LAWS OF ALASKA Source Chapter No.
127 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-THIRD LEGISLATURE - FIRST SESSION BY SENATOR CLAMAN Introduced:
CSSB 127(FIN) _______ AN ACT Relating to vehicle rental taxes;
4/12/23 Referred:
Transportation, Finance A BILL FOR AN ACT ENTITLED "An Act relating to vehicle rental taxes;
and providing for an effective date." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
and providing for an effective date.
* Section 1.
_______________ BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
THE ACT FOLLOWS ON PAGE 1 Enrolled SB 127 AN ACT Relating to vehicle rental taxes;
relating to the issuance of subpoenas related to tax records;
and providing for an effective date.
_______________ * Section 1.
AS 43.52.050(a) is amended to read:
AS 43.52.020 is amended to read:
(a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and paid to the department SB0127A -1- SB 127 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0635\B (1) by the (A) vehicle rental platform company that arranged or executed the lease or rental if the lease or rental was arranged or executed through a vehicle rental platform;
Sec.
or (B) person who provides the leased or rented vehicle if the lease or rental was not arranged or executed through a vehicle rental platform;
43.52.020.
and (2) in the manner and at the times required by the department by regulation.
Rate of passenger vehicle rental tax.
The rate of the tax levied in AS 43.52.010 is -1- Enrolled SB 127 (1) 10 percent of the total fees and costs charged for the lease or rental of a [THE] passenger vehicle not arranged through a vehicle rental platform;
or (2) eight percent of the total fees and costs charged for the lease or rental of a passenger vehicle through a vehicle rental platform.
AS 43.52.050 is amended by adding a new subsection to read:
AS 43.52.050(a) is amended to read:
(c) In this section, (1) "motor vehicle" means a vehicle that is self-propelled except a vehicle moved by human or animal power;
(a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and paid to the department (1) by the person who provides the leased or rented vehicle unless the lease or rental was arranged or executed through a vehicle rental platform under (c) of this section;
(2) "vehicle rental platform" means an application, website, offline booking service, or other system, whether online or offline, offered or used by a vehicle rental platform company that enables the prearrangement of motor vehicle rentals with motor vehicle owners that are not related by common ownership or control with the vehicle rental platform.
and (2) in the manner and at the times required by the department by regulation except that a vehicle rental platform collecting and paying the tax under (c) of this section shall pay the tax quarterly.
AS 43.52.050 is amended by adding new subsections to read:
(c) A vehicle rental platform that arranged or executed more than 200 transactions in the state in the preceding calendar year shall collect and pay to the department the taxes imposed under AS 43.52.010 - 43.52.099 and provide the department with any books, papers, or records related to the tax.
(d) If a vehicle rental platform company fails to collect or pay the tax under this section because incorrect or insufficient information was provided by a person providing a leased or rented vehicle, the vehicle rental platform company is not liable for the collection or payment of the tax if the vehicle rental platform company demonstrates that the company made a reasonable effort to obtain the correct or sufficient information from the person.
(e) In this section, (1) "motor vehicle" means a vehicle that is self-propelled except a vehicle moved by human or animal power;
(2) "vehicle rental platform" means an application, website, offline booking service, or other system, whether online or offline, offered or used by a vehicle rental platform company that enables the prearrangement of motor vehicle rentals with motor vehicle owners that are not related by common ownership or Enrolled SB 127 -2- control with the vehicle rental platform;
(3) "vehicle rental platform company" means a company whose primary business is arranging or executing the rental of vehicles through a vehicle rental platform.
* Sec.
5.
Notwithstanding AS 43.05.260 and 43.05.270, the Department of Revenue shall have one year from the effective date of this Act to assess and collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the effective date of this Act on a transaction arranged or executed through a vehicle rental platform.
Notwithstanding AS 43.05.260 and 43.05.270, the Department of Revenue may not, on or after the effective date of this Act, assess or collect taxes under AS 43.52.010 - 43.52.099 that were imposed before the effective date of this Act on a transaction arranged or executed through a vehicle rental platform.
If the tax is not assessed and collected before one year after the effective date of this Act, proceedings may not be instituted in court for the assessment or collection of the tax.
If the tax is not assessed or collected before the effective date of this Act, proceedings may not be instituted in court for the assessment or collection of the tax.
In this section, "vehicle rental platform" has the meaning given in AS 43.52.050(c), enacted by sec.
In this section, "vehicle rental platform" has the meaning given in AS 43.52.050(e), enacted by sec.
3 of this Act.
4 of this Act.
5.
6.
SB 127 -2- SB0127A New Text Underlined [DELETED TEXT BRACKETED]
-3- Enrolled SB 127
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Action History

  1. (S) VETOED BY GOVERNOR 9/3/24

  2. (S) 10:30 A.M. 8/26/24 Transmitted to Governor

  3. (H) CROSS SPONSOR(S): JOSEPHSON

  4. (H) VERSION: CSSB 127(FIN)

  5. (H) RETURN TO (S), TRANSMIT TO GOV NEXT

  6. (H) EFFECTIVE DATE(S) SAME AS PASSAGE

  7. (H) PASSED Y36 N2 A2

  8. (H) READ THE THIRD TIME CSSB 127(FIN)

  9. (H) ADVANCED TO THIRD READING UC

  10. (H) AM NO 6 NOT OFFERED

  11. (H) AM NO 5 FAILED Y2 N36 A2

  12. (H) AM NO 4 FAILED Y2 N36 A2

  13. (H) AM NO 3 FAILED Y1 N37 A2

  14. (H) AM NO 2 FAILED Y1 N37 A2

  15. (H) AM NO 1 FAILED Y3 N37

  16. (H) READ THE SECOND TIME

  17. (H) RULES TO CALENDAR 5/10/2024

  18. (H) -- MEETING CANCELED --

  19. (H) RULES at 06:00 PM GRUENBERG 120

  20. (H) DISCHARGED FROM FIN UC

  21. (H) FN2: INDETERMINATE(REV)

  22. (H) NR: C.JOHNSON, VANCE, MCKAY

  23. (H) DP: SUMNER, MINA, STUTES, MCCABE

  24. (H) TRA RPT 4DP 3NR

  25. (H) Moved CSSB 127(FIN) Out of Committee

  26. (H) TRANSPORTATION at 01:00 PM BARNES 124

  27. (H) <Bill Hearing Canceled>

  28. (H) TRANSPORTATION at 01:00 PM BARNES 124

  29. (H) -- Testimony <Invitation Only> -- -- MEETING CANCELED --

  30. (H) TRANSPORTATION at 01:00 PM BARNES 124

  31. (H) TRA, FIN

  32. (H) READ THE FIRST TIME - REFERRALS

  33. (S) VERSION: CSSB 127(FIN)

  34. (S) TRANSMITTED TO (H)

  35. (S) EFFECTIVE DATE(S) SAME AS PASSAGE

  36. (S) PASSED Y15 N4 E1

  37. (S) READ THE THIRD TIME CSSB 127(FIN)

  38. (S) ADVANCED TO THIRD READING 3/18 CAL

  39. (S) FIN CS ADOPTED UC

  40. (S) READ THE SECOND TIME

  41. (S) RULES TO CALENDAR 3/15/2024

  42. (S) FN2: INDETERMINATE(REV)

  43. (S) AM: KIEHL

  44. (S) NR: STEDMAN, WILSON, MERRICK, BISHOP

  45. (S) DP: OLSON

  46. (S) FIN RPT CS 1DP 4NR 1AM SAME TITLE

  47. (S) Moved CSSB 127(FIN) Out of Committee -- Please Note Time Change --

  48. (S) FINANCE at 01:30 PM SENATE FINANCE 532

  49. (S) Heard & Held

  50. (S) FINANCE at 09:00 AM SENATE FINANCE 532

  51. (S) Heard & Held

  52. (S) FINANCE at 09:00 AM SENATE FINANCE 532

  53. (S) Minutes (SFIN)

  54. (S) Heard & Held

  55. (S) FINANCE at 01:30 PM SENATE FINANCE 532

  56. (S) Minutes (STRA)

  57. (S) <Bill Hearing Canceled>

  58. (S) TRANSPORTATION at 01:30 PM BUTROVICH 205

  59. (S) FN1: INDETERMINATE(REV)

  60. (S) AM: MYERS

  61. (S) NR: KAUFMAN, TOBIN

  62. (S) TRA RPT CS 2NR 1AM SAME TITLE

  63. (S) Minutes (STRA)

  64. (S) Moved CSSB 127(TRA) Out of Committee

  65. (S) TRANSPORTATION at 01:30 PM BUTROVICH 205

  66. (S) Minutes (STRA)

  67. (S) Heard & Held

  68. (S) TRANSPORTATION at 01:30 PM BUTROVICH 205

  69. (S) TRA, FIN

  70. (S) READ THE FIRST TIME - REFERRALS

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 63 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (63)

63 members have not signed on to this bill.

Show all 63 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Subjects

taxation transportation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 127?
SB 127 is sponsored by Andy Josephson (D) and Matt Claman (D).
What is the current status of SB 127?
This bill died with 33rd Legislature (2023-2024). It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 127?
Track SB 127 free on One Click Politics — get push/email alerts when it moves.

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