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In AS 43.98.025 and this chapter,
(1) "calendar quarter" means the period of three months of the calendar year, each beginning January 1, April 1, July 1, and October 1;
(2) "department" means the Department of Revenue;
(3) "person" means an individual, firm, partnership, joint venture, government, association, corporation, estate, trust, receiver, or other group or combination acting as a unit;
(4) "related person" means a person listed in 26 U.S.C. 267(b) (Internal Revenue Code); for purposes of this paragraph, 26 U.S.C. 267(b), as amended as of December 17, 1999, is adopted by reference;
(5) "retail sale" means a sale of goods or services to the consumer; "retail sale" includes a transaction where the tire is ordered from within the state and delivered for first use in the state, regardless of whether the tire is shipped from outside the state; "retail sale" does not include a sale in which a seller paid the fee imposed in AS 43.98.025 in a transaction specified in 15 AAC 98.060(a) (3);
(6) "sale" means a transfer in the state for consideration of title or possession of property from a seller, agent of a seller, or person acting as an intermediary for the seller for a fee or other consideration; "sale" includes a transaction by barter, an exchange, a lease, a license for use, and an installment, credit, layaway, or conditional transaction.
History: Eff. 4/16/2004, Register 170
Authority: AS 43.05.080
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The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.
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Last modified 7/05/2006