15 AAC 98.030 - Tires on new motor vehicles
For purposes of the fee imposed in AS 43.98.025, the sale or lease by a dealer of a new motor vehicle is not a retail sale of
(1) new tires on the vehicle; or
(2) a single new tire stored on the vehicle
as a spare.
Notes
Authority:AS 43.05.080
AS 43.98.025
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