Alaska Form 631, officially called the Vehicle Rental Tax Government Use Exemption Certificate, is a document used to certify that a rented or leased vehicle is being provided to an individual for official government agency purposes that qualify for an exemption from vehicle rental tax under Alaska Statute AS 43.52. The form establishes that the rental is associated with an eligible government agency and that the vehicle will be used for authorized official activities rather than personal purposes. It is intended for vehicle rental agencies, government employees, and other individuals authorized to rent vehicles on behalf of exempt government organizations. The certificate collects important information, including the rental or lease contract number, the government agency’s exemption category, the agency’s full legal name and telephone number, and evidence that the renter has an official relationship with the exempt agency. It also requires the rental agency to verify that appropriate identification or supporting documentation has been presented. Finally, the renter must sign a sworn declaration confirming that the information is accurate and that the rented or leased vehicle has been authorized for official agency use. Completing Form 631 correctly is important because it provides documentation supporting the vehicle rental tax exemption. If the vehicle is not actually used for the exempt agency’s official purposes, the renter acknowledges responsibility for the applicable tax. The completed original certificate must remain with the rental agency for recordkeeping purposes.
How To File Form 631
Form 631 is handled by the vehicle rental agency and signed by the renter or customer. It is not a form that the renter independently submits to the Alaska Department of Revenue.
The rental agency is responsible for completing the relevant agency and rental information, checking the appropriate exemption category, and verifying the renter’s employment or official status. The renter must review the declaration and provide the required signature, printed name, and date.
Where to Submit Form 631
The completed certificate should be retained by the vehicle rental agency. The rental agency must not send the exemption certificate to the Alaska Department of Revenue. Instead, it must keep the original completed document on file for three years.
What to Prepare Before Completing Form 631
Before completing the certificate, the rental agency and renter should prepare the following information and documentation:
- Rental or lease contract number associated with the vehicle transaction.
- Full name of the government agency requesting the exemption.
- Telephone number of the government agency.
- Appropriate government agency exemption category.
- Evidence of the renter’s employment or official status with the exempt agency.
- Supporting identification or documentation, such as an agency-issued identification card, qualifying business card, agency direct billing or credit card, or an official travel or purchase order.
- For a foreign agency exemption, the required tax exemption card issued by the United States Department of State.
- Renter’s signature, printed name, and date.
Having these details available helps the rental agency verify eligibility and complete the certificate accurately.
How To Complete Form 631
Form 631 contains several sections that must be completed or verified by the rental agency and renter. Follow the instructions below to understand what information belongs in each field.
Form Identification and Purpose
At the top of the document, the form is identified as Alaska Form 631, Vehicle Rental Tax Government Use Exemption Certificate. It references Alaska Statute AS 43.52, which relates to the vehicle rental tax.
The certificate is specifically intended for rentals or leases involving qualifying official government use.
The rental agency is responsible for filling out the appropriate sections, while the renter or customer must sign the completed certificate.
Purpose of Form
This section explains why the certificate is being completed. Its purpose is to establish that the rented or leased vehicle is being provided to an individual for exempt official use.
The rental agency should ensure that the transaction qualifies for the claimed government agency exemption before treating the rental as exempt.
Rental/Lease Contract Number
Enter the rental or lease contract number associated with the vehicle transaction.
This number identifies the specific rental agreement connected to the exemption certificate. The rental agency should use the contract number shown in its rental records so that the certificate can be matched with the correct customer and vehicle transaction.
Government Agency Exemption Category
This section identifies the government organization associated with the vehicle rental tax exemption.
The rental agency must select the appropriate agency category by checking one of the available boxes. It must also enter the agency’s full name and telephone number.
The agency name should be specific rather than a general description. For example, the form recommends identifying the organization as the Alaska Department of Revenue instead of simply writing State of Alaska.
Only the applicable category should be selected.
Federal Agency
Check this box when the rental is associated with an eligible federal government agency or qualifying federal government instrumentality.
Enter the complete name of the federal agency on the designated line. Include the agency’s telephone number in the corresponding Agency Phone field.
The form also identifies several federal government instrumentalities that are included within its definition of a federal agency. These include:
- Federal Land Banks.
- Federal Deposit Insurance Corporations.
- Commodity Credit Corporations.
- Federal Farm Mortgage Corporation.
- Federal Home Loan Banks.
- Central Bank of Cooperatives.
- Federal Intermediate Credit Bank.
- Federal Reserve Bank.
- Federal Savings and Loan Insurance Corporation.
- Student Loan Marketing Association.
- Federal Credit Unions.
- National Railroad Passenger Corporations.
- American Red Cross.
The rental agency should use the specific name of the organization rather than a broad description of the federal government.
Agency Phone: Enter the telephone number associated with the federal agency. This information helps identify and verify the organization connected with the rental exemption.
State Agency
Check this box when the vehicle is rented for authorized official use associated with an eligible state government agency.
Write the complete name of the state agency on the designated line. Avoid using only the state name because the form requires the specific agency to be identified.
Agency Phone: Enter the state agency’s telephone number in the corresponding field.
Local Agency
Check this box when the rental is associated with an eligible local government agency.
Enter the specific name of the local government organization requesting the exemption. The name should clearly identify the actual agency rather than simply stating the name of a city or locality.
Agency Phone: Provide the telephone number of the local agency in the designated space.
Foreign Agency
Check this box when the vehicle rental is associated with a qualifying foreign government agency.
Enter the full name of the foreign agency and its telephone number.
An additional documentation requirement applies to this category. A tax exemption card issued by the United States Department of State is required.
The rental agency should verify that the required exemption card is available before accepting the foreign agency exemption.
Agency Phone: Enter the telephone number of the foreign government agency associated with the rental.
Rental Agency Verification
This section establishes the rental agency’s responsibility to verify the renter’s employment or official status.
The rental agency must attest that it has seen appropriate proof showing that the renter is connected with the exempt government agency or has the necessary official status.
This verification is important because the exemption is based on authorized government use, not simply on the renter’s claim that they work for a government organization.
The rental agency must review the available supporting evidence and initial one of the four boxes that identifies the type of proof presented.
Picture Identification Card Issued by or on Behalf of an Exempt Agency
Initial this box when the renter provides a picture identification card issued directly by an exempt agency or by an organization acting on its behalf.
The identification card serves as evidence of the renter’s official relationship with the government agency.
The rental agency should verify the identification presented and record its initials in the corresponding box.
Business Card of Individual, Embossed With the Seal of Exempt Agency
Initial this box when the renter presents a business card belonging to the individual that is embossed with the official seal of the exempt agency.
The card must meet the specific description provided on the form. An ordinary business card without the required agency seal should not automatically be treated as satisfying this option.
The rental agency should review the card before initialing the box.
Direct Billing to Agency/Credit Card of Agency
Initial this box when the rental transaction uses direct billing to the government agency or a credit card belonging to the agency.
This option identifies an agency-related payment arrangement as the evidence presented to support the renter’s official status.
The rental agency should verify that the billing or payment method is associated with the exempt government organization.
Travel or Purchase Order Issued by an Exempt Agency
Initial this box when the renter provides an official travel order or purchase order issued by the exempt government agency.
The document serves as evidence that the rental is connected with an authorized agency activity.
The rental agency should review the order and confirm that it was issued by the organization identified in the exemption category.
Only the applicable verification option should be initialed based on the evidence actually presented.
Renter’s Sworn Statement
This section contains the renter’s formal declaration regarding the accuracy of the certificate and the intended use of the rented or leased vehicle.
By signing this statement, the renter confirms that they have reviewed the certificate and believe the information provided is true and complete.
The renter also certifies that the vehicle has been authorized by the government agency named in the certificate and will be used for that agency’s exempt official purposes.
The declaration further explains that the renter may become responsible for the applicable vehicle rental tax if the vehicle is not used for the exempt agency’s official purposes.
The renter should carefully review this statement before signing because it represents a sworn declaration made under penalty of perjury.
Renter Signature
The renter must sign this field to confirm the declaration.
The signature indicates that the renter has examined the certificate, accepts the statements contained in it, and certifies that the vehicle is authorized for the exempt official use described.
The renter should provide their own signature rather than having the rental agency sign on their behalf.
Renter Printed Name
Enter the renter’s complete name in clearly readable printed letters.
The name should correspond to the individual who signs the sworn statement and is identified as the customer or renter in the rental transaction.
This field helps establish who is making the declaration and accepting responsibility for the accuracy of the information.
Date
Enter the date on which the renter signs the certificate.
Make sure the date is accurate and corresponds to the signing of the sworn statement. This provides a record of when the renter formally confirmed the information.
Special Requirements and Recordkeeping Instructions
In addition to completing the individual sections, the rental agency and renter should understand several important requirements associated with Form 631.
Foreign Agency Documentation Requirement
Foreign government agency rentals have an additional documentation requirement.
A tax exemption card issued by the United States Department of State is required when claiming the foreign agency exemption.
The rental agency should ensure that this card is available as part of the verification process.
Federal Agency Eligibility
The form includes federal government instrumentalities within its definition of a federal agency.
Organizations such as Federal Reserve Banks, Federal Credit Unions, Federal Home Loan Banks, and the American Red Cross are specifically listed.
This means the federal agency category is not limited to traditional federal government departments. However, the organization should be identified by its specific name in the certificate.
Verification of Official Status
The rental agency must attest that it has seen proof of the renter’s employment or official status.
The form provides four acceptable verification categories to identify the evidence reviewed:
- Picture identification issued by or on behalf of an exempt agency.
- An individual’s business card embossed with the exempt agency’s seal.
- Direct billing to the agency or an agency credit card.
- A travel or purchase order issued by an exempt agency.
The rental agency should initial the appropriate box to document the verification method.
Retention of the Original Certificate
The completed original Form 631 must be retained by the rental agency for three years.
The agency should maintain the certificate with its relevant rental records so that the documentation is available if needed.
Do Not Send the Certificate to the Alaska Department of Revenue
The rental agency must not mail or submit the completed exemption certificate to the Alaska Department of Revenue.
The original must remain in the rental agency’s records for the required three-year retention period.
Final Review Before Filing
Before considering Form 631 complete, the rental agency and renter should review the certificate to ensure that all required information and verification steps have been addressed.
Use the following checklist:
- Confirm that the document is Alaska Form 631, Vehicle Rental Tax Government Use Exemption Certificate.
- Enter the correct rental or lease contract number.
- Select the appropriate government agency exemption category.
- Provide the complete and specific name of the government agency.
- Enter the agency’s telephone number.
- For a foreign agency exemption, verify that the required United States Department of State tax exemption card is available.
- For a federal agency exemption, ensure that the organization is correctly identified.
- Have the rental agency verify the renter’s employment or official status.
- Initial the appropriate box identifying the evidence presented.
- Ensure that the renter has reviewed the sworn statement.
- Obtain the renter’s signature.
- Enter the renter’s printed name.
- Enter the correct signing date.
- Retain the original completed certificate in the rental agency’s records for three years.
- Do not send the certificate to the Alaska Department of Revenue.
Completing these steps helps ensure that the government use exemption certificate contains the necessary rental, agency, verification, and renter information. The rental agency should retain the original document for the required period as evidence supporting the claimed vehicle rental tax exemption.