Ariz. Admin. Code § 15-5-2327

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-5-2327 - Fuels

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.

Ariz. Admin. Code § R15-5-2327

Former Section R15-5-2327 renumbered to R15-5-2360, new Section R15-5-2327 renumbered from R15-5-3006 and amended effective September 29, 1993 (Supp. 93-3). Section amended by final rulemaking at 10 A.A.R. 4480, effective December 4, 2004 (Supp. 04-4).