Professional Services

Fuel Tax Information

SETUP Arizona

What Kind of License Do I Need?
Supplier

A supplier license is applicable for any of the following taxable activities when buying or selling taxable fuel (motor vehicle fuel, diesel fuel, aviation fuel) in AZ:

  • Importing tax due fuel into Arizona
  • Producing biodiesel within Arizona
  • Holding position at an Arizona terminal
  • Blending ethanol below the rack
  • Selling dyed diesel to schools or transit authorities for on-road use in federally exempt buses
  • Participating in a two-party exchange agreement

Types of Supplier Licenses

  • Permissive Supplier
  • Supplier with Blanket Election
Restricted Distributor

A restricted distributor license is applicable when all of the following nontaxable activities are true when buying or selling motor vehicle fuel in AZ:

  • All receipts and disbursements are tax paid motor vehicle fuel
  • Motor vehicle fuel is transported for sale across county lines
  • Motor vehicle fuel is acquired in tank cars or cargo lots and to be sold in this state or exported out of state
Vendor

A vendor license is applicable when the following is true when selling diesel fuel in AZ:

  • Diesel fuel is sold for delivery directly into a vehicle fuel tank from one of the following:
    • Retail location (gas station)
    • Cardlock facility
    • Mobile fueler 

Types of Vendor Licenses

  • Retail
  • Cardlock
  • Mobile Fueler
Civil RightsTitle VI of the Civil Rights Act of 1964, and the Americans with Disabilities Act (ADA)

Pursuant to Title VI of the Civil Rights Act of 1964, and the Americans with Disabilities Act (ADA), ADOT does not discriminate on the basis of race, color, national origin, age, sex or disability. Persons that require a reasonable accommodation based on language or disability should contact ADOT’s Civil Rights Office at 602.712.8946 or at [email protected]. Requests should be made as early as possible to ensure the State has an opportunity to address the accommodation.

De acuerdo con el título VI de la Ley de Derechos Civiles de 1964 y la Ley de Estadounidenses con Discapacidades (ADA por sus siglas en inglés), el Departamento de Transporte de Arizona (ADOT por sus siglas en inglés) no discrimina por raza, color, nacionalidad, edad, género o discapacidad.  Personas que requieren asistencia (dentro de lo razonable) ya sea por el idioma o por discapacidad deben ponerse en contacto con la Oficina de Derechos Civiles al 602.712.8946 o en [email protected]. Las solicitudes deben hacerse lo más pronto posible para asegurar que el equipo encargado del proyecto tenga la oportunidad de hacer los arreglos necesarios.