Section R17-8-611. Bulk Purchase of Motor Fuel

A.       A request for refund of taxes paid on the bulk purchase of motor fuel dispensed into a light class, or exempt use class vehicle, shall be submitted to the Division under R17-8- 601(B), on an application provided by the Division.

B.       Bulk motor fuel shall be purchased and consumed in Arizona to qualify for refund.

C.       An application for refund shall include the following support- ing documentation:

1.        Invoice that contains the following information:

a.         Name and address of vendor,

b.        Tax rate,

c.         Product type,

d.        Delivery date,

e.         Quantity of fuel,

f.         Invoiced amount, and

g.        A statement from the seller of the motor fuel that the motor fuel is non-dyed use fuel.

2.        Fuel usage log which includes the following information:

a.         Date fuel dispensed,

b.        VIN of vehicle into which fuel was dispensed,

c.         Gallons dispensed, and

d.        Fuel type.

3.        Annual vehicle listing to include make, model, year, and VIN.

Historical Note

New Section made by final rulemaking at 14 A.A.R. 399, effective March 8, 2008 (Supp. 08-1).