winepress wrote:
Rollnhome wrote:
Arizona DOT definition of Recreational Vehicle taken from:
Arizona Revised Statutes - Title 28 Transportation - Section 28-3102
"Recreational vehicle" means a motor
vehicle or vehicle combination that is more than twenty-six thousand pounds gross vehicle weight rating and that is designed and exclusively used for private pleasure, including vehicles commonly called motor homes, pickup trucks with campers, travel trailers, boat trailers and horse trailers used exclusively to transport personal possessions or persons for noncommercial purposes.
Here is the list of "use vehicles"
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.
A passenger carrying vehicle is defined by USDOT as: simplified... A bus or motorcoach ( tour bus) designed to carry 15 or more passengers.
RVs are not on the list therefore no need to exempt.
The listed exemptions are exemptions to vehicle types listed as "use class motor vehicle.
Therefore RVs pay 18¢ fuel tax.
Seems like this discussion is over if the definition of a "passenger carrying vehicle" is correct as stated above.
That is correct. A RV does not fit into any of the other three categories of vehicle. "Passenger Carrying Vehicle" is the only possible definition they could be putting them under, and in my opinion it doesn't apply either.
Edit: After reading this one more time, I notice that in the definition of Recreational Vehicle they specifically say that has a GVWR of over 26,000 pounds. (But they also list travel trailers and pickups with campers and other things that are never going to be 26,000 pounds?) In any event, since RV does have a specific definition listed in AZ law, I think it could easily be argued that since RV is defined, if the tax was intended for RV's then RV would have been specifically listed in the statute. The very fact that RV isn't listed, even though it has a legal description, tells me the use tax wasn't intended for RV's at all.