AK HB134

Prohibits boroughs from levying or collecting a sales or use tax on the transfer of real property, applying to both home rule and general law municipalities.

Prohibits cities from levying or collecting a sales or use tax on the transfer of real property, applying to both home rule and general law municipalities.

Prohibits the state from levying or collecting a sales or use tax on the transfer of real property by adding a new section to Alaska Statutes.

Repeals provisions from chapters 100, 117, and 30 of the SLA (2002, 2003, and 2005) related to previous taxation authority.

Updates cross-references in Alaska Statutes to reflect the restrictions on real property transfer taxation and related provisions on municipal taxation authority.