What confuses the issue is the two-tier tax system the Grand Canyon State uses on diesel road fuel sales. If you stop at a diesel fuel pump at any station in Arizona, you'll find a warning sticker that suggests you can be subject to a $1,000 minimum fine if you improperly use the lower taxed (18 cents per gallon) diesel fuel intended for 'small trucks.' The sticker even mentions the 26,000 pound/3 or more axle "rule."
But there's a lot more in the details. We spoke with Arizona Department of Transportation Fuel Tax Manager, Chris Kent on Wednesday the 14th. Kent was able to dig through the finer points of the fuel tax law. Basically the whole issue hinges on two different state statutes. One (28-54320) speaks to "weight fees." The other, (28-5606) specifies what vehicles must pay the higher motor fuel tax. In a nutshell, the motor fuel tax statute says any, "use class motor vehicle" used on Arizona roadways must pay the higher tax. What makes a "use class motor vehicle"? The devil is in the details.
Of interest to RVers, particularly motorhome owners, is this simple exemption from what makes a "use class motor vehicle." First, for all RVers, provided your rig has a gross vehicle weight rating of 26,000 pounds or less and has but two axles, you're exempt from "use class," and hence, exempt from paying the higher tax rate on fuel.
For motorhomes, Arizona DOT's Kent pointed us to a 2004 agency policy memo, number 13.2.3. Boiled down, the policy says as long as a motorhome has at least four of the following items, it is exempt from "use class" (and higher fuel taxes). Those items include:
"A cooking facility with an on-board fuel source,
"A gas or electric refrigerator
"A toilet with exterior evacuation
"A heating or air-conditioning system with an on-board power or fuel source separate from the vehicle engine
"A portable water supply system that includes at least a sink, a faucet and a water tank with an exterior service supply connection
"A 110-125 volt electric power supply"
If you've got at least four of those things, even if your motorhome has a weight rating of more than 26,000 pounds and/or more than three axles, your rig is NOT a "use class" motor vehicle, and thus does NOT have to pay the higher fuel tax rate. One last detail: For your motorhome to meet the 'lower fuel tax use OK' test, it must be used for recreational purposes. If used for commercial purposes, once you hit over 26,000 pounds and/or more than two axles, you are stuck paying the higher tax rate.
Updated 10/15/14 to clarify commercial versus recreational use.
9 comments:
I,m planning on spending a month this winter in Arizona in out camper driving a diesel 1 ton. Should I not fill up at truck stops? Or just avoid the semi truck fill stations? I like pumping with the big dogs as they pump faster. Also, i'm in Montana and every gas station has diesel. In Tucson where I fly into a lot and rent a car I've noticed they don't have diesel pumps everywhere. Does the tax have something to do with that? TX
Dan N.
According to the last Escapees Club News I have received, if you use the truck lanes, you can go to the retailer and ask to be reimbursed the .08 cents difference.
Your right, not all fuel islands have diesel in AZ, but usually the end ones do. My experience of filling up at the truck island is that I get charged at the higher tax rate and the attendant won't give me the excess tax back. With a 90 gallon fuel take, it does take a little longer to fill but being charge another 18¢ per gallon does not justify filling at a higher rate.
Jeff
So I always fill my 43' tag axle motor home at the truck stops, is there a switch or something at the truck pumps that I can activate so that I won't have to pay the higher tax?
I have asked and they have declined.
Most truck stops have islands for autos and at least some of them will have diesel. If your motorhome is too big to get to the small vehicle islands, you're probably stuck paying the higher tax at the big truck pumps. A time or two I've had a truck stop cashier refund me the tax, but this is the exception.
I had the same thing done to me at a Pilot Trk Stop in Brazil IN. I have a Ford 1ton with a 38ft trailer and had to fuel up at the truck pumps. When I went to pre-pay I was told I would have to pay full price because I did not have a DOT number, but if they had diesel fuel out front I would have gotten my discount. Has anyone else had that problem in Indiana.
How bout just using the RV island at Pilot flying J's?? The rv island should have the lower price ??
The RV islands at Pilot/Flying J will have the lower price but not all locations have them. Also, they are often difficult to access if you are in a 40-foot motorhome with toad, unable to back up or make the tight turns required to get in and out of those islands.
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