15 AAC 98.070 - Persons immune or exempt under federal law from tire fees
The department will not apply the tire fee requirements of AS 43.98.025 and this chapter to tires or services sold
(1) for official use to
a person that, under federal law, is immune from state taxation as an
instrumentality of the federal government, including a federal credit union and
the American Red Cross, if the purchaser provides a certificate of use as
required under
AS
43.98.025(g) and
15 AAC 98.080 for those tires or
services; or
(2) to a foreign
government, if the purchaser
(A) provides a
certificate of use as required under
AS
43.98.025(g) and
15 AAC 98.080 for those tires or
services; and
Notes
Authority:AS 43.05.080
AS 43.98.025
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