[Chester Stone]

I have posted below the latest from Escapees. I am going to print this and carry it with me. Looks like the tax only applies when the heavy coach is used for commercial purposes.

Arizona Fuel Tax Law - Part 2 - The Clarification
Message from Jim Koca, Advocacy Director
Escapees RV Club takes its advocacy very seriously. When we work on an issue, we always seek verification. In this case, it appears that the information that we received from the Arizona Revenue and Fuel Tax Administration in September 2014 was incomplete at best.

Since our news bulletin dated October 14, 2014, the Arizona fuel tax issue has blasted across the RV community and social media sites. These regulations need to be scrutinized and clarifications made. If they were not so convoluted, we would not have been misinformed, RVers would not have been incorrectly cited, stickers on fuel pumps would not be misleading, and the RVing public would immediately know which pump to use when fueling in Arizona.

At this point, the best advice we can offer is a quote from Ryan Harding with the Arizona Department of Transportation:

Arizona does have a dual-tiered diesel tax system. The issue of which tax tier one fits into comes down to whether you are using your vehicle for commercial purposes or personal leisure.
RV owners who are using their RVs for personal pleasure can fill up with diesel fuel that is taxed at $0.18 per gallon. As long as it's being used for personal use, weight limits do not apply.

If the RV is being used for commercial use or the furthering of a business and weighs more than 26,000 pounds, then the driver must fill up with diesel fuel taxed at $0.26 per gallon. Any situation where the RV is being used to help an individual or a business make money can be defined as commercial use. Examples of this include, but are not limited to, an RV that is registered to a business, such as an LLC, or a musical group using an RV to travel to venues to play for money.

So, to reiterate, the 26,000 pound weight limit only applies if the RV is being used to help further a business or commercial enterprise.
All diesel pumps in Arizona have ADOT warning labels which direct the consumer on the specific tax rate at that pump and legal requirements for using the lower taxed fuel.

If the RV owner fills up at diesel pumps taxed at the higher rate, but they qualify for the lower tax rate, they can contact the gas retailer and request an $0.08 per gallon refund.

The fine for fuel tax evasion in Arizona is $1,000 or $10 per gallon pumped, whichever is greater.

[Fulltiming]

It is a shame that most laws are written in such a way as to be 1) open to interpretation or 2) so lamely written as to be totally confusing even by those empowered to enforce them.

I use the truck pumps because I am too old to wait for the RV pumps to fill the tank but when I use my Pilot/Flying J RV MyRewards card, I believe they have removed the 8 cents/gallon tax.

[whatsnewell]

Thanks Chester! Ultimately, this is what I thought was the case.......if you use your RV for a commercial purpose then you pay the extra 8 cents. If not, then you just pay the 18 cents tax per gallon.

[Trainer]

Just got an update from Escapees on this. Non-commercial RVs are exempt regardless of weight.

Examples of commercial use included RV registered to a LLC.

[Chester Stone]

Rudy, how do you conclude that a RV registered to a LLC is commercial? LLC is a special individual state created entity that is not a partnership or a corporation. The owner is considered a member, not a partner or stockholder. It's purpose is to limit the liability of its member or members.

[Fulltiming]

Chester, the quote you published at the top of the page indicates that "Any situation where the RV is being used to help an individual or a business make money can be defined as commercial use. Examples of this include, but are not limited to, an RV that is registered to a business, such as an LLC, or a musical group using an RV to travel to venues to play for money."

So Arizona, in this statement makes the case that if an RV is registered in a company (LLC) name, it is to help the LLC make money and therefore a 'commercial' use.