Alaska 34th Alaska State Legislature Status: In Committee 1 D cosponsors

SB 138 — 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) Minutes (SFIN)

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

This bill is in committee in the Senate. Introduced March 19, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

56 added · 53 removed

Plain-language change summary

The changes to Bill SB 138 adjust the tax rates and responsibilities for collecting taxes on vehicle rentals. The new version specifies that the tax rate is 10% for rentals not arranged through a platform and 8% for those arranged through a platform, rather than a flat rate of 9% for all rentals. Additionally, vehicle rental platforms with over 200 transactions in the previous year are now expressly required to collect and remit taxes quarterly, which helps ensure compliance and accountability. These changes are important because they differentiate between types of rentals and aim to streamline tax collection from larger rental services.

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34-LS0749\N CS FOR SENATE BILL NO.
34-LS0749\A SENATE BILL NO.
138(TRA) IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-FOURTH LEGISLATURE - FIRST SESSION BY THE SENATE TRANSPORTATION COMMITTEE Referred:
138 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-FOURTH LEGISLATURE - FIRST SESSION BY SENATOR CLAMAN Introduced:
Finance Sponsor(s):
3/19/25 Referred:
SENATOR CLAMAN A BILL FOR AN ACT ENTITLED "An Act relating to vehicle rental taxes;
Transportation, Finance A BILL FOR AN ACT ENTITLED "An Act relating to vehicle rental taxes;
The rate of the tax levied in AS 43.52.010 is nine [10] percent of the total fees and costs charged for the SB0138B -1- CSSB 138(TRA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0749\N lease or rental of a [THE] passenger vehicle.
The rate of the tax levied in AS 43.52.010 is SB0138A -1- SB 138 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0749\A (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.
(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;
(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 SB 138 -2- SB0138A New Text Underlined [DELETED TEXT BRACKETED] 34-LS0749\A 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 CSSB 138(TRA) -2- SB0138B New Text Underlined [DELETED TEXT BRACKETED] 34-LS0749\N 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.
SB0138B -3- CSSB 138(TRA) New Text Underlined [DELETED TEXT BRACKETED]
SB0138A -3- SB 138 New Text Underlined [DELETED TEXT BRACKETED]
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How this bill changes current law

6 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill amends existing laws related to vehicle rental taxes and the issuance of subpoenas for tax records in Alaska.

  • AS 43.05.040(c)

    OR THE APPROPRIATE COURT OF ANOTHER JURISDICTION

    Removes the option to report to courts in other jurisdictions when enforcing subpoenas.

  • AS 43.05.040(c)

    TO THE SAME EXTENT AS WITNESSES MAY BE COMPELLED TO OBEY THE SUBPOENAS OF THE COURT

    Eliminates redundant language about the court's power to compel obedience to subpoenas.

  • AS 43.52.020

    10 → 9

    Reduces the tax rate on passenger vehicle rentals from 10 percent to 9 percent.

  • AS 43.52.050(a)

    THE

    Removes the article 'the' before 'passenger vehicle' in the tax collection provision.

  • AS 43.52.050

    (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 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.

    Establishes new requirements for vehicle rental platforms regarding tax collection and defines terms relevant to this framework.

  • ASSESSMENT AND COLLECTION LIMITATION. 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 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(e), enacted by sec. 4 of this Act.

    Prohibits the assessment or collection of certain taxes imposed prior to the effective date of the act on transactions arranged through vehicle rental platforms.

Action History

  1. (S) Minutes (SFIN)

  2. (S) Heard & Held

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

  4. (S) REFERRED TO FINANCE

  5. (S) FN1: INDETERMINATE(REV)

  6. (S) NR: BJORKMAN, SHOWER, TOBIN, STEDMAN

  7. (S) TRA RPT CS 4NR SAME TITLE

  8. (S) Minutes (STRA)

  9. (S) Moved CSSB 138(TRA) Out of Committee

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

  11. (S) Minutes (STRA)

  12. (S) Heard & Held

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

  14. (S) TRA, FIN

  15. (S) READ THE FIRST TIME - REFERRALS

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 64 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (64)

64 members have not signed on to this bill.

Show all 64 →

"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

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 138?
SB 138 is sponsored by Matt Claman (D).
What is the current status of SB 138?
This bill is in committee in the Senate. Introduced March 19, 2025. It must pass committee before a floor vote.
Where can I track SB 138?
Track SB 138 free on One Click Politics — get push/email alerts when it moves.

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