Alaska Stat. § 28.10.108
(i) If a vehicle is held for sale by a dealer, the requirement of registration and payment of fees and taxes does not apply until the vehicle is sold to a party other than another dealer. The exemption from payment of fees and taxes under this subsection applies only if
(l) Notwithstanding the other provisions of this section, the following vehicles are not required to be registered biennially and shall be registered one time only: