Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2327 - Fuels

Universal Citation: AZ Admin Code R 15-5-2327

Current through Register Vol. 30, No. 38, September 20, 2024

A. In this Section, "aviation fuel," "dyed diesel fuel," and "use fuel" have the same meanings as prescribed in A.R.S. §§ 28-101 and 28-5601.

B. Except as provided in subsection (D), a purchase of use fuel is subject to use tax under A.R.S. § 42-5155 on the date the consumer is issued a refund because the use fuel is not subject to the use fuel tax under A.R.S. § 28-5606.

C. Dyed diesel fuel is subject to use tax if transaction privilege tax is not imposed by the Department.

D. Liquefied petroleum gas or natural gas used to propel a motor vehicle is exempt from use tax.

E. Aviation fuel is subject to tax under A.R.S. § 28-8344 only.

F. A purchase of jet fuel is subject to the jet fuel excise and use tax under A.R.S. § 42-5352.

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