For purposes of the fee imposed in AS 43.98.025, the sale or lease by a dealer of a new motor vehicle is not a retail sale of

1. (1) new tires on the vehicle; or
2. (2) a single new tire stored on the vehicle as a spare.

(Eff. 4/16/2004, Register 170)

Authority: AS 43.05.080, AS 43.98.025