Frequently Asked Questions

Fuel-Tax Information

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 is light class/exempt or use class. The tax rate is required to be posted on each pump using decals issued by the Arizona Department of Transportation. ADOT enforces fuel tax laws, and violations involving tax rate decals may be reported to ADOT.

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 8¢ difference?

The service station must refund the 8¢ 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 8¢ refunds may be reported to ADOT.

How can I report attempts to evade Arizona fuel taxes?

If you are aware of attempts to evade fuel taxes, such as by using red-dyed diesel on Arizona highways, report the information to ADOT Report a Violator app, or call the ADOT fuel tax fraud hotline at 877.AZFuels (877.293.8357).

Note: The Arizona Department of Transportation is not responsible for regulating the proper measurement (fuel volume) of motor fuels (gasoline, diesel, propane, etc) or for analyzing fuel octane levels. If you feel that a fuel pump is not dispensing the indicated volume of fuel, or that fuel fails to meet octane standards, you should contact the Arizona Department of Weights and Measures. Also note that the state of Arizona does not regulate the price of fuel.

Where can I get information on fuel tax evasion for fuel vendors?

This brochure contains important information for Arizona use fuel vendors.

Where can I get information on refunds for fuels used off-highway?

This brochure contains important information on refund for fuels used off-highway.

What is illegally blended fuel?

Illegally blended fuel, sometimes referred to as "cocktailed" fuel, results when waste products, "stale" fuel or other untaxed products are illegally blended with diesel fuel to evade fuel taxes. Report a violator online Report a Violator app or call 877.AZFuels (877.293.8357).

How do I report bootlegging of fuel?

You can report a violator if you know or have reason to believe that someone is

  • bringing fuel into Arizona without paying fuel taxes.
  • falsely reporting that fuel sold in Arizona was exported to another state.
  • failing to report the production and sale of taxable fuels in Arizona.

To make a report, just call 877.AZFuels (877.293.8357).

What if someone submits a false claim for refunds?

Arizona statute allows for refunds of fuel taxes when fuel is consumed in a nontaxable manner, such as in equipment used off-highway or fuel sold for export to another state. It is a crime to make a false statement in an application for a refund.