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
(B) presents a valid tax exemption card issued under 22 U.S.C. 4301 - 4316 by the United States Department of State.

Notes

15 AAC 98.070
Eff. 4/16/2004, Register 170

Authority:AS 43.05.080

AS 43.98.025

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