BobGed wrote:
I just had an email exchange with Mark Zimmerman, Senior Division Administrator, Revenue and Fuel Tax Administration for ADOT. I am posting a pertinent portion of that email below, but I have uploaded the entire email in PDF format to my Dropbox AZ Motor Home Diesel Fuel Tax Document for those that would like to see the entire exchange, and to possibly carry it in their coach or store it in their Cloud location.
A portion of the email follows:
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.
That settles it for me. But somebody needs to tell Zimmerman that an email or a memo needs to go out to everybody at DOT and maybe even in a press release clarifying this, as other government officials in AZ appear to be telling people different things.