Small Business

Motor Fuels, Fuel Tax and Reporting, Fueling Devices, and/or Motor Fuel Dispensers

The Arizona Department of Transportation, Revenue and Fuel Tax Administration (RFTA), licenses Motor Fuel Suppliers, Motor Fuel Restricted Distributors, Use Fuel Vendors, and Use Fuel Vendor Branches.

RFTA is responsible for the accounting of Highway User Revenue Fund (HURF) revenues and the collection, reporting, audit and compliance of all fuel taxes. Specific duties include the management of fuel tax licensing, reporting and compliance, including issuing fuel tax refunds, the administration of the International Fuel Tax Agreement (IFTA), revenue accounting, receipts accounting and collections. (19)

Contact: Arizona Department of Transportation, Financial Management Services, Revenue and Fuel Tax Administration: Fuel Tax Information, 602.712.8853

The Arizona Department of Agriculture, Weights and Measures Services Division is responsible for investigating and auditing all fuel from the refineries, to the pipelines, to the storage terminals, to the tanker delivery trucks, to the gas station and gas pumps.

As a business that uses fueling devices there are quite a few things to know, such as: the sale and dispensing of motor fuel, signage and labeling requirements, volume testing, and diesel fuel rebates.

Contact: Arizona Department of Agriculture, Weights and Measures Services Division - Fueling Devices, 602.542.3578 or outside of Phoenix Metro Area: 800.277.6675

Diesel fuel for off-road use is subject to transaction privilege tax (TPT). For more information, see Engaging in activities subject to transaction privilege (sales)/use tax. For on-road use, however, it is taxable by the Arizona Department of Transportation and not subject to TPT. (19)

Additional Information:
Federal Trade Commission (FTC), Bureau of Consumer Protection, Business Center: Automobiles: If your business sells automobiles, fuel, or related products, have you kept up to date on the rules and laws that could affect your company? The FTC has resources discussing the Used Car Rule, labeling guidelines for alternative fueled vehicles and alternatives fuels, how the FTC’s Privacy Rule applies to auto dealers – and other topics of interest to the automotive industry. (21)