R17-8-603. Use Fuel Vendors

A. To qualify for refund of the use fuel tax differential, a use fuel vendor shall submit to the Department: 1. A complete application as prescribed under R17-8-601; 2. Supplier or restricted distributor invoice, documenting the use fuel taxes that the vendor paid for the fuel; and 3. Supporting documentation: a. For sales of use fuel dispensed from a pump which is labeled for use class into a light class or exempt use class vehicle, a fuel log of use fuel tax differential sales, submitted on a format approved by the Department that includes the following vendor information: i. Vendor name; ii. Department-issued retail branch number; iii. Retail branch physical address; iv. Department-issued vendor license number; v. Date of sale to consumer; vi License plate number and name of jurisdiction that issued the license plate of the motor vehicle into which the fuel was dispensed; vii. Number of gallons of use fuel that were purchased and dispensed into the fuel tank of a qualifying vehicle; viii. Amount of fuel tax refunded to purchaser; and ix. Purchaser’s name and signature indicating receipt of the refund made by a vendor of use fuel, submitted on a vendor use fuel refund log, provided by the Department. b. For use fuel vendors who have sales of use fuel dispensed from both a pump labeled for use class and from a pump labeled for light class or exempt use class, a report of the total pump sales for each type. B. A licensed use fuel vendor shall maintain the following records under R17-8-601(B)(6): Title 17 Arizona Administrative Code 17 A.A.C. 8 1. Records of daily sales to light class or exempt use class motor vehicles which provides details for each use fuel sale to include the following: a. Gallonage, b. Transaction date, c. Price per gallon, and d. Product description; 2. Purchase invoices of use fuel; 3. Inventory records of use fuel; and 4. Vendor use fuel refund log under subsection (A)(3)(a). C. Cardlock use fuel facility. 1. Applicability. For purposes of receiving a refund from the Department for use fuel sold to a light class or exempt use class vehicle at a cardlock use fuel facility, the vendor shall: a. Submit documentation under subsection (A)(3), except subsection (A)(3)(a)(ix), to the Department; b. Have controlled access to the cardlock use fuel facility in compliance with A.R.S. § 28-5605; c. Restrict use of a cardlock use fuel facility to those approved purchasers that have completed a Declaration of Status; and d. Shall maintain records under subsection (B). 2. Declaration of Status. a. A vendor shall require that a purchaser of use fuel for use in light class or exempt use class vehicles complete and submit to the vendor a Declaration of Status for each vehicle that will have the ability to obtain fuel at a cardlock use fuel facility. b. A Declaration of Status must be completed for each additional vehicle prior to purchase of motor fuel at a cardlock use fuel facility. c. A Declaration of Status shall be made on a form provided by the Department and may be obtained at www.azdot.gov. d. The original signature of the purchaser shall be included on the Declaration of Status. e. A vendor who operates a cardlock use fuel facility must retain all original Declarations of Status received from a purchaser in the vendor’s files under R17-8-601(B)(6), and shall make the Declarations of Status available for review by the Department. 3. Labeling. A cardlock vendor shall comply with state law by placing a label with verbiage and specifications as required under A.R.S. § 28-5605. a. Cardlock use fuel facilities shall post a use fuel tax rate label provided by the Department. b. Vendors found in violation of labeling regulations shall be subject to penalties under A.R.S. § 28-5605. D. Mobile fueling vendor. 1. Applicability. For purposes of receiving a refund from the Department for use fuel sold and delivered directly from a mobile vehicle into a light class or exempt use class vehicle fuel tank for other than the dispenser’s own consumption, the vendor shall: a. Submit documentation under subsection (A)(3), except subsection (A)(3)(a)(ix), to the Department; and b. Shall maintain records under subsection (B). 2. Declaration of Status. a. A vendor shall require that a purchaser of dispensed use fuel complete and submit to the vendor a Declaration of Status for each light class or exempt use class vehicle that will have the ability to obtain fuel with a mobile fueling vendor. b. A Declaration of Status must be completed for each additional vehicle prior to delivery of motor fuel by a mobile fueling vendor. c. A Declaration of Status shall be made on a form provided by the Department and may be obtained at www.azdot.gov. d. The original signature of the purchaser shall be included on the Declaration of Status. e. A vendor who operates a mobile fueling operation must retain all original Declarations of Status received from a purchaser in the vendor’s files under R17-8-601(B)(6), and shall make the Declarations of Status available for review by the Department. 3. Labeling. A mobile fueling vendor shall comply with state law by placing a label with verbiage and specifications as required under A.R.S. § 28-5605. a. Mobile fueling vendors shall post on their fueling dispenser a use fuel tax rate label provided by the Department. b. Vendors found in violation of labeling regulations shall be subject to penalties under A.R.S. § 28-5605.