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01-15-2010, 06:45

From the Arizona DOT web site:

1. What are the Arizona fuel tax rates for gasoline and diesel, and does a station that sells diesel have to list the tax rate on the pump?

The State tax is $.18 per gallon for gasoline, and either $.18 or $.26 per gallon for diesel, depending on whether a diesel vehicle islight class/exempt or use class. The tax rate is required to be posted on each pump usingdecalsissued by the Arizona Department of Transportation, Motor Vehicle Division (MVD). MVD enforces fuel tax laws, and violations involving tax rate decals may be reported to MVD online.

2. If I fuel a light class/exempt vehicle at a diesel pump that is displaying the use class tax decal ($.26), must the station give me a refund for the $.08 difference?

The service station must refund the $.08 per gallon if you request it. If a pump is used for sales to both classes of vehicles, a decal listing the $.26 per gallon tax rate must be posted on that pump. Violations involving the $.08 refunds may be reported to MVD online.

A more detailed explanation can be found in this Arizona government brochure:

<http://www.azdot.gov/mvd/FuelTaxEvasion/...ochure.pdf>

"Light class/exempt or use class" is defined in the Arizona law under ARS 28-5432, section C:

C. The following motor vehicles, trailers and semitrailers are exempt from the gross weight fee prescribed in section 28-5433:

1. A motor vehicle, trailer or semitrailer that is owned and operated by a religious institution and that is used exclusively for the transportation of property produced and distributed for charitable purposes without compensation. For the purposes of this paragraph, "religious institution" means a recognized organization that has an established place of meeting for religious worship and that holds regular meetings for that purpose at least once each week in at least five cities or towns in this state.

2. A motor vehicle, trailer or semitrailer that is owned and operated by a nonprofit school that is recognized as being tax exempt by the federal or state government if the motor vehicle, trailer or semitrailer is used exclusively for any of the following:

(a) The transportation of pupils in connection with the school curriculum.

(b) The training of pupils.

3. A motor vehicle, trailer or semitrailer that is owned by a nonprofit organization in this state that presents to the department a form approved by the director of the division of emergency management pursuant to section 26-318.

4. A vehicle that is owned and operated only for government purposes by a foreign government, a consul or any other official representative of a foreign government, by the United States, by a state or political subdivision of a state or by an Indian tribal government.

5. A motor vehicle that is privately owned and operated exclusively as a school bus pursuant to a contract with a school district. If a privately owned and operated school bus is temporarily operated for purposes other than those prescribed in the definition of school bus in section 28-101, the registering officer shall assess and collect a monthly gross weight fee equal to one-tenth of the annual gross weight fee prescribed by section 28-5433 for each calendar month that the motor vehicle is so operated in this state. The registering officer shall not apportion the gross weight fee for a fraction of a calendar month.

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So, since most Wanderlodges are above 26,000 lbs (as explained elsewhere in the Az codes), unless the ownership and use fall into one of the categories above, then the tax is owed. Although many (most) AZ gas stations make the assumption that RVs are exempt, this is only because _most_ of them are under 26,000 lbs.

The law also applies to vehicles "having ... more that two axles." So regardless of weight, that includes all PTs and Wide Body Wanderlodges. (Vehicles having more than two axles are almost certainly over 26,000 lbs anyway.)

Pete Masterson

(former) '95 Blue Bird Wanderlodge WBDA 42

El Sobrante CA

"aeonix1@mac.com"

On Jan 15, 2010, at 9:35 AM, Fred Hulse wrote:

Bruce,
I have not had any sitiation like you are describing,if any rules are in force at all,the taxxes must be paid on any commercial vehicle 26000 lbs or more or a 3rd axle.
Some or most fuel stations have rvpumps and the taxes reflect no 8 cent tax.
I had one attendent tell me I had to pay thetax and I told not so that this is a private non commercial coach and no tax applies.He insisted and I went across the street.
If something like a law exists, I have no knowledge of it at all.
They could easily change the wording to all vehicles over 26000 lbs.but I don't know that they have.
Fred & Jeanne Hulse
Morristown,Arizona
1997 Wanderlodge WB41