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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

  • Supplier
  • Supplier with Blanket Election
  • Permissive Supplier
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
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