15 AAC 98.060 - Tires for resale
(a) For purposes of
AS
43.98.025(g)(2), the
department will consider a tire to be a tire for resale in a transaction
between
(1) the manufacturer of a tire and a
distributor of the tire;
(2) a
distributor of the tire and a retail dealer of the tire; or
(3) a retail dealer and another retail dealer
of the tire.
(b) In a
transaction under (a)(3) of this section, the final retail sale receipt,
invoice, or other record of sale must state that the fee imposed in AS
43.980.025 was previously paid on the tire or service.
Notes
Authority:AS 43.05.080
AS 43.98.025
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