Alaska Stat. § 43.52.050 – Liability for payment of vehicle rental taxes

(a) The taxes imposed by AS 43.52.010 — 43.52.099 shall be collected and paid to the department
1. (1) by the person who provides the leased or rented vehicle; and
2. (2) in the manner and at the times required by the department by regulation.
(b) The tax shall be stated as a separate item on the lease or rental contract or other document invoicing payment.