§ 43-52-099

In AS 43.52.010 - 43.52.099, (1) 'fees and costs' means all charges incurred by the renter before the tax imposed under AS 43.52.010 - 43.52.099 except (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 AS 02.15.090; and (G) customer facility maintenance charges set by the commissioner of transportation and public facilities under AS 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

e 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 AS 43.52.010 - 43.52.099 on

le 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 AS 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.