Arizona Laws 42-5352. Levy of tax
A. A jet fuel excise tax is levied on every person engaging or continuing in the business of the retail sale of jet fuel. The jet fuel excise tax levied on the purchase of jet fuel by each purchaser of jet fuel in each calendar year shall be as follows:
Terms Used In Arizona Laws 42-5352
- Business: includes all activities or acts, personal or corporate, that are engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but does not include either:
(a) Casual activities or sales. See Arizona Laws 42-5001
- Department: means the department of revenue. See Arizona Laws 42-1001
- Engaging: when used with reference to engaging or continuing in business, includes the exercise of corporate or franchise powers. See Arizona Laws 42-5001
- Jet fuel: means crude oil or any fraction of crude oil which is liquid at sixty degrees Fahrenheit and 14. See Arizona Laws 42-5351
- Person: includes an individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver or syndicate, this state or a county, city, municipality, district or any other political subdivision or agency of this state. See Arizona Laws 42-5351
- Retailer: includes every person engaging or continuing in the business of selling jet fuel for storage, use or other consumption or in the business of selling jet fuel owned by that person or others for storage, use or other consumption. See Arizona Laws 42-5351
- Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatever, including consignment transactions and auctions and transactions facilitated by a marketplace facilitator on behalf of a marketplace seller, of tangible personal property or other activities taxable under this chapter, for a consideration, and includes:
(a) Any transaction by which the possession of property is transferred but the seller retains the title as security for the payment of the price. See Arizona Laws 42-5001
- Storage: means keeping or retaining jet fuel purchased from a retailer for any purpose except sale in the regular course of business or subsequent use solely outside this state. See Arizona Laws 42-5351
- United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
- Use or consumption: means the exercise of any right or power over jet fuel incidental to owning the fuel except holding for sale or selling the fuel in the regular course of business. See Arizona Laws 42-5351
1. The first ten million gallons of jet fuel shall be taxed at a rate of 3.05 cents per gallon.
2. From and after June 30, 1992, any amounts over ten million gallons of jet fuel shall be taxed at a rate of 2.05 cents per gallon.
3. From and after June 30, 1993, any amounts over ten million gallons of jet fuel shall be taxed at a rate of 1.05 cents per gallon.
4. From and after June 30, 1994, any amounts over ten million gallons of jet fuel shall not be subject to tax.
B. Except as provided in subsections C and D, a jet fuel use tax is levied and imposed on the storage, use or consumption in this state of jet fuel purchased from a retailer at the same tax rate imposed by subsection A in any case in which the tax imposed by subsection A has not been paid to the state. The tax imposed by this section applies to any purchaser which purchased jet fuel for resale but subsequently uses or consumes the jet fuel.
C. A receipt, invoice or other valid transaction document given to the purchaser by a retailer who maintains a place of business in this state or by a retailer who is licensed by the department to pay the tax imposed by subsection A and which either shows that the tax imposed by subsection A has been separately charged by the retailer or expressly states that the total charge is inclusive of the tax imposed by subsection A is sufficient to relieve the purchaser from further liability for the tax imposed by subsection B.
D. The tax levied by this article does not apply to the sale or use of jet fuel which has already been subjected to an excise tax under the laws of another state of the United States, whether imposed on a gallonage, percentage or other basis, which is equal to or exceeds the tax imposed by this article. If the excise tax imposed under the laws of another state of the United States is less than the tax imposed by this article, then a credit in the amount of the tax imposed by the other state shall be allowed against the tax imposed under this article.