In AS 43.52.010 - 43.52.099 and 15 AAC 52.010 - 15 AAC 52.099, unless the context requires otherwise,

1. (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. (2) "day" means 24 consecutive hours;
3. (3) "department" means the Department of Revenue;

4. (4) "fees and costs" has the meaning given in AS 43.52.099; "fees and costs"

   1. (A) includes amounts paid to, or retained by, travel and other agents as a commission or fee for services related to a lease or rental; and

   2. (B) does not include

      1. (i) cancellation fees;
      2. (ii) adjustments made at the end of a contract for fuel, damages, towing fees, and overdue penalties; or
      3. (iii) separately itemized charges for pots, pans, linens, cellular telephones, child car seats, global positioning systems, and other personal property included in the lease or rental of a passenger or recreational vehicle;
5. (5) "official use" does not include a lease or rental by a contractor either for the contractor's own account, as the agent of a government agency, or as the agent of an organization described in 15 AAC 52.020(c)(1), for use in the performance of a contract with that agency or organization;
6. (6) "person" means an individual, firm, partnership, joint venture, government, association, corporation, estate, trust, receiver, or other group or combination acting as a unit;
7. (7) "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;
8. (8) "renter" means the person subject to the lease or rental contract with the lessor.

(Eff. 1/8/2004, Register 169)