​​​Rental Vehicle Tax

Anchorage Municipal Code (AMC) Chapter 12.45 authorizes the collection of an 8% tax on the rental of motor vehicles.  AMC 12.45 provides for a maximum tax to be collected per rental transaction.  Generally speaking, the maximum tax for passenger cars is $120.00 ($1,500.00 of taxable fees and costs) while the maximum tax for trucks, vans and motorhomes is $240.00 ($3,000.00 of taxable fees and costs).

Note: You will need Acrobat Reader to view .pdf documents, click here to download the latest version from Adobe.)  

AMC Chapter 12.45 and Ordinance Changes

AMC 12.45 (hyperlink)  Note: The revisor of Ordinances publishes updates approximately three times per year. Ordinances passed since the last update are listed on the page opened by clicking the link above for AMC 12.45. To use the code, please click on the + to the left of Title 12 Taxation, then click on Chapter 12.45 Rental Tax on Rental of Motor Vehicles.

​​​​​New!

​​​​Assembl​y Ordinance (AO) 2020-55 amends AMC 12.45 to establish duties and responsibilities of rental vehicle hosting pla​tforms such as Turo and other similar operators.

Click on the following link to view the document:

New!​ AO 2020-55, As Amended (.pdf)​

Application, Tax Return Form and Related Materials

The fillable forms use JavaScript and/or FormCalc to add functionality. You may need to enable scripting in your web browser and/or change the browser's default PDF viewer. Please click here for more information from Adobe about the browser/PDF issue. Nonfillable forms are designed to be printed and then completed.

• Application for a Certificate of Registration (.pdf) 
  New!   Fillable Form   Nonfilla​ble Form​​​​
  
• Change of Ownership, Business Closure, etc. (.pdf)
• Inventory Schedule to Acc​ompany the Application and Tax Return​ (.pdf)
  
• Multi-Location Schedule to Accompany the Application (.pdf) New! Fillable form
• Standby Letter of Credit - see section IV of application (.pdf)
• Surety Bond - see section IV of application (.pdf)
• Tax Return Form (.pdf)
  New!​​   Fillable Form   Nonfillable Form 

Fleet Management Issues

• Letter on minimizing seizures of vehicles (.pdf)
• Link to site referenced in letter

Informationals

• Info #1 Diplomatic Exemption (.pdf)

  US State Dept. Diplomatic ID Cards Effective June 2011 (.pdf) For additional information including online verification of ID cards, please visit https://www.state.gov/about-us-diplomatic-tax-exemptions/​​.

  US State Dept. Diplomatic ID Cards Issued Prior to June 2011 (.pdf)

• Info #2 Commissions and Collection Agency Fees (.pdf)
• Info #3 “Fees & Costs” Includes Charges for the “Right to
  Operate” a Motor Vehicle (.pdf)
• New! Info #4 US Government Travel Cards (.pdf)
• Info #5 Political Subdivisions of the State of Alaska (.pdf)
  List of Cities and Boroughs  (.pdf) (supplements Info #5)
  State of Alaska Departments - partial list (.pdf) (supplements Info #5)
• Info #6 Entities Exempt by Act of Congress (.pdf)
• Info #7 Implementation of the Rental Tax on Retail Rental of
  Motor Vehicles (.pdf)
• Info #8 Reporting Billing Adjustments and Correction of
  Accounting Errors (.pdf)
• Info #9 Tax on Long-Term Motor Vehicle Contracts (.pdf)
• New!​ ​Info ​#10​​ State of Alaska Credit Cards (.pdf)
• Info #12 Tax Treatment of a Loaner or Courtesy Vehicle Provided by a Dealer or Repair Shop (.pdf)
• Info #13 On-line Marketplace Rental Vehicle Exchanges and Personal Vehicle Sharing Programs (.pdf)
• ​Info #14​ University of Alaska Credit Card (.pdf)
  
• New!​ Tools To Be Timely​ .(pdf)​
  

Notices to Visitors

• New! Notice to Visitors - Tax Exemption​ (.pdf)
• Notice to Visitors – Maximum Tax per Single Rental Contract (.pdf)

Credit Cards of Various Alaska School Districts and Alaska Local Governments

Treasury will issue a letter of determination to an Alaska school district or an Alaska local government entity after it has provided sufficient documentation to demonstrate that the entity's credit card qualifies as a direct payment pursuant to the definition of "paid direct" in AMC 12.45.010.  The letter of determination will note that the rental(s) paid for with the specified credit card qualify for tax-exempt treatment.  The representative of an Alaska school district or local government should provide a copy of this letter of determination to the rental vehicle agency when requesting tax-exempt status.

Alaska school districts and Alaska local government entities should contact Treasury if they wish to obtain a letter of determination.

Miscellaneous Lists and Reports

• New! List of Registered Rental Vehicle Operators​ (.pdf)​
• Statistics and Reports  (click to open new page)