State of Alaska
Division of Motor Vehicles
Standard Operating Procedures
SOP No.: R-190 Page No.: 1
Effective: January 1, 2009
Subject: Supersedes: R-190 Dated: 9/16/04
MOTOR VEHICLE REGISTRATION TAX (MVRT)
 Form No.:
Statute: AS 28.10.431 Regulation: 2 AAC 92.130

Tax Charts - 2008 - By City / By Class Code | 2009 - By City / By Class Code

Cities | Exempt | Exempt Codes | Location Codes | Subject to MVRT | Zip Codes

Motor Vehicle Registration Tax (MVRT) is collected by the Division of Motor Vehicles for municipalities/boroughs which elect to use AS 28.10.431. Under this law MVRT is collected by DMV at the same time registration is paid. The revenue collected is returned to the municipality/borough less an 8% collection fee. These taxes are in lieu of ad valorem or personal property taxes that a municipality/borough could collect for vehicles.

The tax rate is based on the age and the registration class of the vehicle. The tax rates are set in statute however a municipality/borough has the option to change these rates every two years by local ordinance. In 1998 the Mat-Su Borough and the Ketchikan Gateway Borough set their own tax rates. In 1999 the City of Bethel and the Kenai Peninsula Borough set their own tax rates. The City and Borough of Juneau began collecting a tax as of January 1st, 2005. The MVRT for Juneau is only collected on non-commercial vehicles. Effective with the registrations with an expiration date of January 2007 and beyond, the Kodiak Island Borough adopted the same tax chart as the Kenai Peninsula Borough as opposed to the tax chart for the Municipality of Anchorage and other communities. In January 2008, Juneau increased their tax for non-commercial vehicles, trucks and vans. In addition, the Bristol Bay Borough adopted MVRT.

The taxes are normally collected for a biennial registration period. If the owner of a commercial use vehicle wants to register annually, there are annual registration and tax rates for these vehicles. If the owner of a vehicle wants to change their vehicle registration month (R-180) and the registration is prorated between 13 and 24 months, the total biennial MVRT is charged. There is no provision in the law to prorate taxes.

A tax location code is assigned to each vehicle subject to MVRT. This code is recorded in the vehicle record. The tax location code identifies the municipality/borough for which the MVRT is collected.

A VEHICLE IS SUBJECT TO MVRT IF: [2 AAC 92.210] & [AS 28.10.431(e)]

A.   A vehicle owner's residence address at the time of registration is within the geographic boundaries of any municipality/borough for which MVRT is collected
   
OR
B.   The "situs" or "physical location" of a vehicle owned by other than individuals is within the geographic boundaries of any municipality/borough for which MVRT is collected. The term "situs" as it relates to this SOP is defined as "the place where the vehicle is normally, usually or generally kept or used".

Return to Top

VEHICLES EXEMPT FROM MVRT

A.   Senior Citizen (R-185) - MVRT tax location code "S".
   
A vehicle not subject to registration fees because of a senior citizen exemption is also exempt from paying MVRT.
B.   The following classes of vehicles are exempt from MVRT:

CLASS DESCRIPTION CLASS DESCRIPTION
DD Disabled Veteran (Logo) - 1st issue only 38 - 39 Transporter
DV Disabled Veteran (Without Logo) -
1st issue only		 61 Farm
HH Disability - 1st issue only 71 - 73 Snow Vehicles
15 Historical 83 - 84 Pearl Harbor Survivor
K1 - K4 Gold Star Family Plates 1G - 5G Government Exempt
25 Historical - Old Plate 1H - 5H State Owned Vehicles
31 - 34 Commercial Trailer 1P - 5P Exempt (Charitable)
36 Mobile Home    

C.
   Military Personnel (R-220) – MVRT tax location code "M". This exemption applies only to residents of other states that are stationed in Alaska on military orders.
    1.   Military personnel who are stationed in Alaska but retain legal residence in another state are exempt from the MVRT. [2 AAC 92.130]
        To qualify for this exemption military personnel must submit a properly completed Military Exemption Affidavit (Form 828) each time the vehicle is renewed. The affidavit may be submitted in person or by returning it with the mailout registration. In lieu of the affidavit, a military Leave & Earnings Statement (LES) showing a home of record other than Alaska is acceptable. To be acceptable the LES cannot be more than 90 days old.
    2.   An Alaska resident stationed outside of Alaska on military orders who chooses to use an Alaska residence address that is located in a taxable area is not exempt from MVRT. An Alaska resident stationed outside of Alaska who is active duty military may change their mailing and residence address to the address where they are stationed. A Leave & Earnings Statement (LES) is NOT required to change the address to a location outside of Alaska. They would not be subject to MVRT until returning to Alaska or electing to use an Alaska address as their residence address on their vehicle registration.

Return to Top

AREAS SUBJECT TO MVRT AND TAX LOCATION CODES

Following is a list of those cities and their tax location codes that have elected to assess MVRT:

TAX LOCATION CODE   TAXABLE CITY
01   Anchorage, Municipality of
03   Bristol Bay Borough
14   Bethel, City of
17   Cordova, City of
40   Dillingham, City of
20   Juneau, City & Borough of
44   Kenai Peninsula Borough
07   Ketchikan Gateway Borough
33   Kodiak Island Borough
30   Matanuska Susitna Borough
38   Nenana, City of
10   Nome, City of
39   Petersburg, City of
08   Sitka, City & Borough
28   Unalaska, City of
49   Whittier, City of

NON-TAXABLE LOCATION CODES

A.
   Senior Citizen - The tax exempt code of "S" is assigned to those vehicles exempt from the MVRT because of a senior citizen exemption. (R-185)
B.
   Military Personnel - The tax exempt code of "M" is assigned to those vehicles exempt from the MVRT because of a military exemption. (R-220)
C.
   Other non-taxable areas
    1.   The tax location code of "00" is assigned to all vehicles that are located in areas that are not subject to the MVRT.
    2.   The tax exempt code "A" is assigned to all vehicles showing a residence address that is in a nontaxable location but uses a zip code of a taxable location.

Return to Top

ZIP CODES OF TAXABLE LOCATIONS

The list of Zip Codes on the following pages are provided for assisting in determining when MVRT is collected. These Zip Codes can be used in conjunction with any available maps to determine if an individual's residence address or a vehicle’s “situs” is within the boundaries of an electing municipality/borough/city.

ANCHORAGE, MUNICIPALITY OF - Tax Location Code 01

99501 - 99504 Anchorage 99540 Bird Creek, Indian
99505 Ft. Richardson 99567 Chugiak, Peters Creek
99506 Elmendorf AFB 99577 Eagle River
99507 - 99524 Anchorage 99587 Girdwood
    99695 Eklutna

BETHEL, CITY OF - Tax Location Code 14

99559 Bethel    

BRISTOL BAY BOROUGH - Tax Location Code 03

99549 King Salmon PO & Port Heiden 99633 Naknek
99613 King Salmon & Igiugig 99670 South Naknek

CORDOVA, CITY OF - Tax Location Code 17

99574 Cordova    

DILLINGHAM, CITY OF - Tax Location Code 40

99576 Dillingham    

JUNEAU, CITY & BOROUGH OF - Tax Location Code 20

99801-99803 Juneau 99821 Auke Bay
99811 Juneau 99824 Douglas

KENAI PENINSULA BOROUGH - Tax Location Code 44

99556 Anchor Point, Nikolaevsk 99631 Moose Pass
99568 Clam Gulch 99635 Nikiski
99572 Cooper Landing 99639 Ninilchik
99603 English Bay, Nanwalek, Fritz Creek, Homer, Halibut Cove, Port Graham, Red Mountain 99663 Seldovia
99605 Hope 99664 Seward
99610 Kasilof 99669 Soldotna
99611 Kenai 99672 Sterling
    99682 Tyonek

KETCHIKAN GATEWAY BOROUGH - Tax Location Code 07

99901 Ketchikan - Including Saxman 99928 Ward Cove
99950 Loring - Over 20 communities use this Zip Code but only Loring is taxable.

KODIAK ISLAND BOROUGH - Tax Location Code 33

99615 Kodiak, Akhiok, Chiniak, Chiniak Bay 99608 Karluk
99644 Ouzinki 99643 Old Harbor
99550 Port Lions 99619 Coast Guard Base in Kodiak
99624 Larsen Bay 99697 General Delivery in Kodiak

MATANUSKA-SUSITNA BOROUGH - Tax Location Code 30*

99629 Wasilla 99683 Trapper Creek
99645 Palmer 99687 Wasilla
99652 Big Lake 99688 Willow
99654 Wasilla 99694 Houston
99667 Skwentna 99695 Alexander Creek, Beluga River, Broad Pass, Curry, Yentna
99674 Sutton & Chickaloon    
99676 Talkeetna    

*MATANUSKA-SUSITNA BOROUGH ROADWAY BOUNDARIES

HIGHWAY BEGINS ENDS
Parks Mile 35 Mile 201 - Summit FAA Station
Glenn Mile 30 Mile 137
Denali Mile 41 East Boundary Mile 112 North Boundary

NENANA, CITY OF - Tax Location Code 38

99760 Nenana    

 

INCLUDE EXCLUDE
Parks Highway Mile 301.5 to 304.5 2 Mile Ag. P, S, W, D
Front Street Berg Subdivision:
Numbered Streets 1st through 13th   Askinuk Drive
Market Street   Chuna Drive
Main Street   Kiglowa
Lettered Streets A through J   Kinia
Nenana South Avenues:   Omalik
  Cosna
FAA Way
Nowita
Saint Marks Addition
Tonsona
Tonzitna
 

NOME, CITY OF - Tax Location Code 10

99762 Nome    

*PETERSBURG, CITY OF - Tax Location Code 39

99833 Petersburg    

Mitkoff Highway Mile 0 to Mile 9 1/2 is taxable.

*NOTE: Other communities use the 99833 Zip Code but only the City of Petersburg and the Mitkoff Highway areas are taxable.

SITKA, CITY AND BOROUGH OF - Tax Location Code 08

99835 Sitka    

UNALASKA, CITY OF - Tax Location Code 28

99685 Unalaska    
99692 Dutch Harbor    

WHITTIER, CITY OF - Tax Location Code 49

99693 Whittier    

Return to Top

TAXABLE LOCATIONS BY CITY, VILLAGE, MILITARY POST AND BASE

Akhiok Halibut Cove Peters Creek
Alexander Creek Homer Petersburg
Anchor Point Hope Port Graham
Anchorage Houston Port Heiden
Auke Bay Igiugig Port Lions
Beluga River Indian Red Mountain
Bethel Juneau Saxman
Big Lake Karluk Seldovia
Bird Creek Kasilof Seward
Broad Pass Kenai Sitka
Chickaloon Ketchikan Skwentna
Chiniak & Chiniak Bay King Salmon Soldotna
Chugiak Kodiak South Naknek
Clam Gulch Kodiak CGB Sterling
Cooper Landing Larsen Bay Summit
Cordova Loring Sutton
Curry Moose Pass Talkeetna
Dillingham Naknek Trapper Creek
Douglas Nanwalek Tyonek
Dutch Harbor Nenana U.S.C.G Kodiak
Eagle River Nikolaevsk Unalaska
Eklutna Nikiski Ward Cove
Elmendorf AFB Ninilchik Wasilla
English Bay Nome Whittier
Fort Richardson Old Harbor Willow
Fritz Creek Ouzinkie Yentna
Girdwood Palmer  
     

Return to Top

NON-TAXABLE CLASS CODES

The following class codes are non-taxable. For further information on these vehicles, please see Vehicles exempt from MVRT.
DD, DV, HH, K1 - K4, 15, 25, 31, 32, 33, 34, 36, 38, 39, 61, 71, 72, 73, 83, 84, 1G - 5G, 1H - 5H, 1P - 5P

HISTORY:

070/1/07 ~ Gold Star Family information added

07/01/06 ~REGULATION CHANGE FROM 13 AAC 70.200 TO 2 AAC 92.130

01/01/07 ~ Kodiak Island Borough adopted the Kenai tax chart for biennial registration. Annual registration based on half of the biennial registration plus $20.00.

NEXT SOP

Return to Top / Go to Index - Accounting, Boat, DL, CDL, Registration & Title