The department will not apply the tire fee requirements of AS 43.98.025 and this chapter to tires or services sold

1. (1) for official use to a person that, under federal law, is immune from state taxation as an instrumentality of the federal government, including a federal credit union and the American Red Cross, if the purchaser provides a certificate of use as required under AS 43.98.025(g) and 15 AAC 98.080 for those tires or services; or

2. (2) to a foreign government, if the purchaser

   1. (A) provides a certificate of use as required under AS 43.98.025(g) and 15 AAC 98.080 for those tires or services; and
   2. (B) presents a valid tax exemption card issued under 22 U.S.C. 4301 - 4316 by the United States Department of State.

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

Authority: AS 43.05.080, AS 43.98.025