Section R15-5-127. Sales of Fuel

Latest version.

All data is extracted from pdf, click here to view the pdf.

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 nat- ural gas used to propel a motor vehicle are exempt from trans- action 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.

Historical Note

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).

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');