Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-127 - Sales of Fuel

Ariz. Admin. Code § 15-5-127

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Current through Register Vol. 30, No. 43, October 25, 2024
Section R15-5-127 - Sales of Fuel
A. In this Section, "aviation fuel" and "dyed diesel fuel" have the same meanings as prescribed in A.R.S. §§ 28-101 and 28-5601.
B. Gross receipts from the sale of dyed diesel fuel are subject to transaction privilege tax.
C. Gross receipts from the sale of liquefied petroleum gas or natural gas used to propel a motor vehicle are exempt from transaction privilege tax.
D. Aviation fuel is subject to tax under A.R.S. § 28-8344 only.
E. Gross receipts from the retail sale of jet fuel are subject to the jet fuel excise and use tax under A.R.S. § 42-5352.

Ariz. Admin. Code § R15-5-127

Renumbered from R15-5-3004 and amended effective August 9, 1993 (Supp. 93-3). Section amended by final rulemaking at 10 A.A.R. 4480, effective December 4, 2004 (Supp. 04-4).