UPDATE
In today’s RV Travel Newsletter . . . http://rvtravel.com/?q=rv-travel-newsletter-issue660 . . . there was information about the AZ fuel tax that clarifies how it applies to RVs. I kept searching and came up with more. RVers may want to save this to show to law enforcement should this come up while fueling. I personally have my doubts that anyone operating a legitimate RV that qualifies under these rules was fined.
Please try to get this posted in more places on the internet. There are a lot of them out there already but all RVers should be aware of this.
http://rvarizona.blogspot.com/2014/10/arizona-fuel-tax-rumor-goes-viral-heres.html
http://www.azleg.state.az.us/ars/28/05606.htm
vehicles that are exempt pursuant to section 28-5432 from the weight fee prescribed in section 28-5433
http://www.azleg.state.az.us/ars/28/05432.htm
http://www.azleg.gov/legtext/51leg/2r/bills/sb1264p.pdf
I did some Google searching but could not find Arizona DOT 2004 agency policy memo, number 13.2.3 which does not mean it is not out there. Here is what is spreading around the internet about this…….
For motorhomes, Arizona DOT's Kent pointed us to a 2004 agency policy memo, number 13.2.3. Boiled down, the policy says as long as a motorhome has at least four of the following items, it is exempt from "use class" (and higher fuel taxes). Those items include:
"A cooking facility with an on-board fuel source,
"A gas or electric refrigerator
"A toilet with exterior evacuation
"A heating or air-conditioning system with an on-board power or fuel source separate from the vehicle engine
"A portable water supply system that includes at least a sink, a faucet and a water tank with an exterior service supply connection
"A 110-125 volt electric power supply"
If you've got at least four of those things, even if your motorhome has a weight rating of more than 26,000 pounds and/or more than three axles, your rig is NOT a "use class" motor vehicle, and thus does NOT have to pay the higher fuel tax rate. One last detail: For your motorhome to meet the 'lower fuel tax use OK' test, it must be used for recreational purposes. If used for commercial purposes, once you hit over 26,000 pounds and/or more than two axles, you are stuck paying the higher tax rate.
I found another link and some answers here.......
https://dl.dropboxusercontent.com/u/50497884/AZ%20Motor%20Home%20Diesel%20Tax%20Rate.pdf
Motor Home Diesel Tax Rate Questions
From: Mark Zimmerman
Sent: Wednesday, October 15, 2014 7:42 AM
To: Bob
Subject: RE: Motor Home Diesel Tax Rate Questions
Good morning, Bob!
Answers to your questions are in red below. Please let me know if you have any further questions!
Take care,
Mark
Mark Zimmerman Senior Division Administrator
Revenue and Fuel Tax Administration 1801 W. Jefferson St., Mail Drop 501M Phoenix, AZ 85007 602.712.8381 www.azdot.gov
From: Bob Sent: Tuesday, October 14, 2014 8:14 PM To: Mark Zimmerman
Subject: Motor Home Diesel Tax Rate Questions
Hello Mark,
There have been a lot of discussions recently on a few RV related forums regarding Arizona’s diesel tax rates (either .18¢ or .26¢ per gallon), and how they may or may not apply to non-commercially operated motorhomes that weigh greater than 26,000 or have more than two axles.
Your Fuel Tax Rates in Arizona web site reads as follows:
Fuel-Tax Rates in Arizona
The Arizona tax on gasoline (motor vehicle fuel) is 18¢ per gallon. Use fuel (diesel) is taxed at two rates in Arizona.
• If the use fuel is used in the propulsion of a use class motor vehicle on a highway in this state, the tax rate is 26¢ for each gallon.
o A "use class motor vehicle" means a motor vehicle that uses use fuel on a highway in this state and that is a road tractor, truck tractor, truck or passenger carrying vehicle having a declared gross vehicle weight of more than 26,000 pounds or having more than two axles.
• If the use fuel is used in the propulsion of a light class motor vehicle (such as a pickup truck) or an exempt vehicle (certain school buses, government and non-profit vehicles, see 28-5432.C) on a highway in this state, the use fuel is taxed at the same rate per gallon as the motor vehicle fuel tax (18¢ per gallon). (See 28-5601, 5605, 5606.)
I believe the wording that is causing all the confusion has to do with what is considered a “passenger carrying vehicle having a declared gross vehicle weight of more than 26,000 pounds or having more than two axles”.
I have three questions that if you would be so kind to answer I will pass on your replies.
Question: Is the definition of a “passenger carrying vehicle having a declared gross vehicle weight of more than 26,000 pounds or having more than two axles” meant to apply a passenger carrying vehicle for hire (for example a Greyhound bus)?
Answer: Yes, you are correct.
Question: Is any non-commercially operated motor home, regardless of the weight or number of axles, ever subject to the higher .26¢ tax rate?
Answer: No, you are correct, motor homes used for non-commercial purposes pay the $.18 tax rate. Should such purchaser ever pay the $.26 tax rate, they are eligible to go into the retail station and ask the cashier for an $.08 refund. The cashier will have a log for the purchaser to complete.
Question: Is the .08¢ differential between the .18¢ rate and the .26¢ rate meant to apply to commercial vehicles only?
Answer: The $.26 tax rate is meant for “use class vehicles” as defined in ARS 28-5601.37 – “means a motor vehicle that uses use fuel on a highway in this state and that is a tractor, truck tractor, truck or passenger carrying vehicle having a declared gross vehicle weight of more than 26,000 lbs or having more than two axles.” Use class vehicles that are exempt from the weight fee in ARS 28-5432 and 5433, pay the $.18 tax rate (See ARS 28-5606.B.2). Non-commercial motor homes fall under this provision.
Thank you in advance for your replies to the above questions.
Bob
More links - see toward the end of these threads.
http://www.rvnetwork.com/index.php?showtopic=113059&page=8
http://www.rvnetwork.com/index.php?showtopic=113604#entry728180
