Section 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) by the person who provides the leased or rented vehicle; and(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.