A.R.S. § 42-6014: Municipal jet fuel excise tax

The area of taxation of jet fuel, as defined in section 42-5351, is a matter of statewide concern. Any municipal tax on jet fuel is subject to the following limits and requirements:

1. The application of the tax is limited to amounts of not more than ten million gallons of jet fuel purchased by each purchaser in each calendar year. The levy and measure of the tax must be structured to affirmatively exempt purchases in excess of ten million gallons per purchaser per year.

2. Beginning from and after November 30, 2017, the revenues generated by each public airport must be segregated in separate accounts for the exclusive expenditure for the capital or operating costs of the airport, the airport system or other local airport facilities owned or operated by the municipality and directly and substantially related to the air transportation of passengers or property.