In Alaska Stat. § 43.52.010 – 43.52.099,

(1) “fees and costs” means all charges incurred by the renter before the tax imposed under Alaska Stat. § 43.52.010 – 43.52.099 except

Terms Used In Alaska Statutes 43.52.099

  • Contract: A legal written agreement that becomes binding when signed.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
  • property: includes real and personal property. See Alaska Statutes 01.10.060
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(A) fees from the sale of automobile liability insurance, loss damage waiver insurance, and personal accident insurance;
(B) parking tickets;
(C) sales or excise taxes;
(D) payment for damages to the vehicle during the rental period;
(E) concession fees paid to an airport;
(F) customer facility charges set by the commissioner of transportation and public facilities under Alaska Stat. § 02.15.090; and
(G) customer facility maintenance charges set by the commissioner of transportation and public facilities under Alaska Stat. § 02.15.090;
(2) “passenger vehicle” means a motor vehicle as defined in AS 28.90.990 that is driven or moved on a highway or other public right-of-way in the state, but does not include

(A) a commercial motor vehicle as that term is defined in AS 28.90.990;
(B) emergency or fire equipment that is necessary to the preservation of life or property;
(C) a farm vehicle that is controlled and operated by a farmer, used to transport agricultural products, farm machinery, or farm supplies to or from that farmer’s farm, not used in the operations of a common or contract motor carrier, and used within 150 miles of the farmer’s farm;
(D) a recreational vehicle;
(E) a taxicab;
(F) a rental truck; in this subparagraph, “rental truck” means a motor vehicle with a gross vehicle weight rating greater than 8,500 pounds that is designed, used, or maintained primarily for the transportation of personal property;
(G) a vehicle provided by an automobile dealer to a customer as replacement transportation during warranty, recall, or service contract repairs if the dealer does not receive compensation from the customer; or
(H) a motorcycle or a motor-driven cycle as those terms are defined in AS 28.90.990;
(3) “recreational vehicle” means

(A) a motor vehicle or trailer for recreational dwelling purposes;
(B) a motor home or other vehicle with a motor home body style;
(C) a one-piece camper vehicle; and
(D) any other self-propelled vehicle with living quarters;
(4) “tax” means the excise tax levied under Alaska Stat. § 43.52.010 – 43.52.099 on the charge made for the rental of a passenger or recreational vehicle;
(5) “vehicle” means a device in, upon, or by which a person or property may be transported or drawn upon or immediately over a highway or vehicular way or area; “vehicle” does not include

(A) devices used exclusively upon stationary rails or tracks;
(B) mobile homes; or
(C) watercraft.
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