Skip to main content

ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Jet fuel sales (Reserved for Local Option #LL)
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Do I Need a TPT License?
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • Due Dates
    • Reporting Guide
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
      • Marijuana Business Audit
    • Aircraft Use Tax
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Summary
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
    • Commercial Lease
    • Online Lodging Marketplace
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Short-Term Lodging
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Peer-to-Peer Car Rental
    • Nexus Program TPT
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • License Compliance Program
    • Location Based Reporting
    • Deduction Codes
    • TPT Exemptions
    • Tax Rate Table
    • TPT Audit
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

Jet fuel sales (Reserved for Local Option #LL)

Section Number: 
422.00

*This information is for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

++(Local Option #LL:

(a) The tax rate shall be at an amount of _______ cents per gallon sold from the business activity upon every person engaging or continuing in the business of selling jet fuel.

(1) Gallons sold includes all gallons sold, bartered, exchanged, included as part or whole of a trade-out, or similar transactions regardless of the type or form of payment.

(2) For purposes of this Section the following terms are substitutable in Articles III and V of this chapter, and corresponding regulations:

(A) "gallons" for "gross income"

(B) "gallon(s)" for "amount(s)".

(b) The burden of proving that a sale of jet fuel is not a taxable sale shall be upon the person who made the sale.

(c) When this city and another Arizona city or town with an equivalent excise tax could claim nexus for taxing a jet fuel sale, the city or town where the permanent business location of the seller at which the order was received shall be deemed to have precedence, and for the purposes of this chapter such city or town has sole and exclusive right to such tax.

(d) The appropriate tax liability for any jet fuel sale where the order is received at a permanent business location of the seller located in this city or in an Arizona city or town that levies an equivalent excise tax shall be at the rate of the city or town of such seller's location.

(e) the application of the tax is limited to amounts of not more than ten million gallons of jet fuel purchased by each purchaser in each calendar year. purchases in excess of ten million gallons per purchaser per year are exempt.

(f) beginning from and after November 30, 2017, the revenues generated by each public airport must be segregated in separate accounts for the exclusive expenditure for the capital or operating costs of the airport, the airport system or other local airport facilities owned or operated by the municipality and directly and substantially related to the air transportation of passengers or property.

(g) Exemptions. Notwithstanding Section ___-400(d), the exemptions in Section ___-465(a), (b) and (d) through (z) will apply to sales of jet fuel taxed under this Section.)++

Print Friendly, PDF & Email

 

< Back to Index Articles and Regulations

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers