Alert
Welcome to the wonderful world of electronic filing! Effective April 28, 2014, the Alaska Department of Revenue, Tax Division introduced a new website for online taxpayer services for the following tax programs: Alcoholic Beverage Tax, Cigarette and Tobacco Tax, Commercial Vessel Passenger Tax, Corporate Income Tax, Corporate Oil and Gas Income Tax, Large Passenger Vessel Gambling Tax, Mining License Tax, Motor Fuel Tax, Tire Fee, and Vehicle Rental Tax. AK DOR- Revenue Online is going to make filing returns an easy, more accurate and paperless process. This new online service allows users to check their accounts, make payments and file license/permit applications. Revenue Online will be adding additional tax programs to this online service in the near future. Please check the TRMS page on the Tax Division website frequently for additional announcements and when this new service will be available for your tax program.


Vehicle Rental Tax
Tax News


Alaska levies an excise tax on total costs and fees charged for the lease or rental of a passenger or recreational vehicle if the lease or rental period does not exceed 90 consecutive days.


The tax rate for passenger vehicle rental is 10%. The tax rate for recreational vehicle rental is 3%.

There are exemptions for: leases or rentals for official business by federal, state or local government agencies or employees; a lease or rental that contains a term exceeding 90 consecutive days or the rental of taxicabs by taxicab drivers; and trucks rented by individuals for moving personal property and for vehicles provided to customers by automobile dealers as replacement transportation during warranty, recall or service contract repairs.


The renter must provide proof of employment or other official status with the exempt agency to the rental/leasing agency at the time of lease/rental.  The rental/leasing agency collects the vehicle rental tax from the renter and files a tax return with the Department on or before the last day of the month following the end of the calendar quarter.

More information about the vehicle rental tax may be found in the Tax Division Annual Report.





How to Contact Us
dor.tax.vehicle@alaska.gov
OR

Technical Questions
Jonathan C Page
907-269-1023 - Anchorage

Investigations   Email Tips to Investigators
  1-877-GR8-TIPS (478-8477)


Filing & Processing
Cecilia M Torres Blanco
907-269-1017 - Anchorage