Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5351
Definitions
Definitions In this article, unless the context otherwise requires:
# 1.
"Jet fuel":
# (a)
Means crude oil or any fractis per square inch absolute, and petroleum-based substances comprised of a complex blend of hydrocarbons derived from crude oil through processes of separation, conversion, upgrading and finishing, such as motor fuels, residual fuel oils, lubricants, petroleum solvents and used oils when these products are expressly manufactured and blended for the purpose of effectively and efficiently operating jet or turbine powered aircraft.
# (b)
Includes: (i) An aviation turbine fuel that consists of conventional and synthetic blending components that can be used without the need to modify aircraft engines and existing fuel distribution infrastructure. (ii) jet fuels derived from coprocessed feedstocks at a conventional petroleum refinery.
# 2.
"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.
# 3.
"Retail sale" means a sale for any purpose other than a sale for resale in the regular course of business.
# 4.
"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. If in the opinion of the department it is necessary for the efficient administration of this article to regard any salesmen, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the jet fuel sold by them, regardless of whether they are selling on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this article.
# 5.
"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.
# 6.
"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.
Source: view the official text
In this chapter (40 sections)
- 42-5153 · Exclusions from sales price
- 42-5154 · Registration of retailers
- 42-5155 · Levy of tax; tax rate; purchaser's liability
- 42-5156 · Tangible personal property provided under a service contract…
- 42-5157 · Motor vehicles removed from inventory; service vehicles
- 42-5158 · Motor vehicles used by motor vehicle manufacturers
- 42-5159 · Exemptions
- 42-5160 · Liability for tax
- 42-5161 · Collection from purchaser; receipt; tax as debt to state
- 42-5162 · Monthly return; time for payment; extension of time;…
- 42-5163 · Personal liability for tax; remedies for collection
- 42-5164 · Disposition of revenue
- 42-5165 · Retailer; advertising absorption of tax prohibited; penalty
- 42-5166 · Diesel fuel imported and used by locomotives; exemption
- 42-5167 · Use tax direct payment
- 42-5168 · Use tax percentage based reporting; definitions
- 42-5201 · Definitions
- 42-5202 · Levy of tax
- 42-5203 · Sales at retail; exemption
- 42-5204 · Computation of the net severance base
- 42-5205 · Administration; allocation of revenues
- 42-5206 · Sales between affiliated persons
- 42-5251 · Definitions
- 42-5252 · Levy of tax; applicability
- 42-5253 · Remission and distribution of revenues
- 42-5301 · Definition of municipal water delivery system
- 42-5302 · Levy and payment of tax
- 42-5303 · Administration
- 42-5304 · Disposition of revenues
- 42-5351 · Definitions
- 42-5352 · Levy of tax
- 42-5353 · Administration; disposition of revenues
- 42-5354 · Exemption
- 42-5401 · Definitions
- 42-5402 · Levy of tax
- 42-5403 · Administration of tax; distribution of revenues
- 42-5404 · Liability
- 42-5451 · Definitions
- 42-5452 · Levy and rate of tax; effect of federal excise tax
- 42-5453 · Return statement and payment by marijuana establishment;…