5.16.020 Definitions.
When used in this chapter, the following words and phrases shall have the meanings set forth in this section:
“Buyer” means a person who acquires property, or the right to use or occupy property, or who receives a service, for consideration.
“Capital lease,” also referred to as a financing lease, means a lease which is in substance a purchase and wherein substantially all of the risks and benefits of ownership are assumed by a lessee. A lease which meets any one or more of the following criteria shall be considered a capital lease:
1. The lease transfers ownership of the leased property to the lessee by the end of the lease term.
2. The lease contains a bargain purchase option or a purchase less than fair market value upon termination of the lease.
3. The lease term is equal to 75 percent or more of the estimated economic life of the leased property.
4. The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments, equals or exceeds 90 percent of the fair value of the leased property.
“Delivery” means that goods have been placed within the buyer’s control.
“Filing period” means the period of time and frequency a seller remits sales tax.
“Food stamps” means obligations of the United States government issued or transferred by means of food coupons or food stamps to enable the purchase of food for the eligible household.
“Gaming property” means a right to participate in a game of chance regulated under AS 5.15, including without limitation a right to participate that is represented by a pull-tab, bingo card, or raffle or lottery ticket.
“Health care services” means services required in the course of mental or physical treatment of a human patient.
“Lease” means a contract permitting the use or occupancy of real or personal property for consideration.
“Marketplace facilitator” means a person that contracts with remote sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the remote seller’s property or services through a physical or electronic marketplace operated by the person, and engages:
1. Directly or indirectly, through one or more affiliated persons in any of the following:
a. Transmitting or otherwise communicating the offer or acceptance between the buyer and remote seller;
b. Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and remote sellers together;
c. Providing a virtual currency that buyers are allowed or required to use to purchase products from the remote seller; or
d. Software development or research and development activities related to any of the activities described in subsection (1)(e) of this definition, if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
e. In any of the following activities with respect to the seller’s products:
i. Payment processing services;
ii. Fulfillment or storage services;
iii. Listing products for sale;
iv. Setting prices;
v. Branding sales as those of the marketplace facilitator;
vi. Order taking;
vii. Advertising or promotion; or
viii. Providing customer service or accepting or assisting with returns or exchanges.
“Newspaper” means a publication of general circulation bearing a title, issued regularly at stated intervals at a minimum of not more than two weeks, and formed of printed paper sheets without substantial binding. It must be of general interest, containing information of current events. The word does not include publications devoted solely to a specialized field. It shall include school newspapers, regardless of the frequency of the publication, where such newspapers are distributed regularly to a paid subscription list.
“Nonprofit organization” means a business that has been granted tax-exempt status by the Internal Revenue Service (IRS); means an association, corporation, or other organization where no part of the net earnings of the organization inures to the benefit of any member, shareholder, or other individual, as certified by registration with the IRS.
“Other lease types” means any lease that is not a capital lease.
“Periodical” means any bound publication other than a newspaper that appears at stated intervals, each issue of which contains news or information of general interest to the public, or to some particular organization or group of persons. Each issue must bear a relationship to prior or subsequent issues with respect to continuity of literary character or similarity of subject matter, and sufficiently similar in style and format to make it evident that it is one of a series.
“Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
“Point of delivery” means the location at which property or a product is delivered, or service rendered when:
1. The product is not received or paid for by the purchaser at a business location of a seller in the city, the sale is considered delivered to the location where receipt by the purchaser (or the purchaser’s recipient, designated as such by the purchaser) occurs, including the location indicated by instructions for delivery as supplied by the purchaser (or recipient) and as known to the seller;
2. The product is received or paid for by a purchaser who is physically present at a business location in the city, the sale is considered to have been made in the city where the purchaser is present even if delivery of the product takes place in another taxing jurisdiction. Such sales are reported, and tax remitted directly to the city;
3. The service is not received by the purchaser at a business location of a seller, the service is considered delivered to the location where the purchaser receives the service;
4. Products or services are transferred electronically, or other sales where the delivery address for the purchaser is unknown, the point of delivery shall be to the billing address of the buyer.
“Price” means the amount of money, and the fair market value of consideration other than money, that the buyer gives to the seller in exchange for property, the right to use or occupy property, or the rendering of services.
“Property” and “product” mean both tangible property, an item that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses; and intangible property, anything that is not physical in nature (i.e., intellectual property, brand recognition, goodwill, trade, copyright and patents).
“Receive” or “receipt” means:
1. Taking possession of the property or product;
2. Making first use of services; or
3. Taking possession or making first use of digital goods, whichever comes first.
“Rental” means any transfer of the right to use or occupy property for consideration.
“Remote seller” means a seller or marketplace facilitator making sales of goods or services delivered within the state of Alaska, without having a physical presence in a taxing jurisdiction, or conducting business between taxing jurisdictions, when sales are made by internet, mail order, phone or other remote means. A marketplace facilitator shall be considered the remote seller for each sale facilitated through its marketplace.
“Residential rentals” means rental of a dwelling designed for living or sleeping purposes.
“Sale” means any transfer of property for consideration.
“Sales tax” means the tax levied by this chapter.
“Seller” means a person making sales of property, products or services, or a marketplace facilitator facilitating sales on behalf of a seller.
“Service” means any application of labor, skill or knowledge to produce value in exchange for consideration, and may include the provision of property or the right to use or occupy property, but does not include services rendered to an employer by an employee. “Service” may include, but is not limited to:
1. Professional, advertising, maintenance, recreation, amusement, and craftsman services.
2. Services in which a product or sale of property may be involved, including personal property made to order.
3. Utility services including but not limited to sewer, water, solid waste collection or disposal, electrical, telephone services and repair, natural gas, cable television, and Internet services.
4. The sale of transportation services.
5. Services rendered for compensation by any person who furnishes any such services in the course of the person’s trade, business, or occupation including services rendered for commission when the commission is paid on a service or product that has not been charged Wasilla sales tax.
“Shipping and freight hauling services” means the service of transporting goods by means other than the United States Postal Service.
“Transaction” means any transfer of property, or the right to use or occupy property, or the rendering of a service, for consideration.
“Transferred electronically” means obtained by the purchaser by means other than tangible storage media.
“U.S. postage” means the cost of mailing an item by the United States Postal Service. (Ord. 21-13 § 2, 2021; Ord. 20-06 § 2, 2020; Ord. 16-14 § 2, 2016; Ord. 08-29 § 7, 2008; Ord. 04-12 § 2, 2004; Ord. 01-38(SUB) § 2, 2001)