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.