AK SB138

Reduces the passenger vehicle rental tax rate from 10% to 9% of total fees and costs charged for vehicle leases or rentals

Requires vehicle rental platforms (such as peer-to-peer car sharing apps) that processed more than 200 transactions in Alaska in the preceding year to collect and remit the rental tax quarterly, rather than individual vehicle owners

Provides liability protection for vehicle rental platform companies that fail to collect taxes due to incorrect information from vehicle owners, if the company made reasonable efforts to obtain correct information

Prohibits the Department of Revenue from retroactively assessing or collecting vehicle rental taxes on platform-based transactions that occurred before the act's effective date

Expands the Department of Revenue's subpoena enforcement authority by allowing superior courts to compel obedience "to the maximum extent permitted by law," removing prior limitations tied to other jurisdictions