ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

House: TI DP 7-0-0-0

HB 2750: fire trucks; diesel fuel; exemption

Sponsor: Representative Griffin, LD 19

House Engrossed

Overview

Exempts a fire truck, fire engine or other fire apparatus from the federal excise tax on diesel fuel, if engaged in the transportation of fire fighters.

History

The Internal Revenue Service collects the tax of $0.244 per gallon on diesel fuel and kerosene and imposes the tax on the removal, entry or sale of diesel fuel and kerosene.

A person may sell diesel fuel for use in a federally exempt motor vehicle on the highways in this state if the purchaser of the diesel fuel provides a written statement to the seller of the fuel and to the Arizona Department of Transportation that diesel fuel may only be used on highways in this state. Vehicles exempt from the federal excise tax on diesel fuel are:

1) a school bus if it is engaged in the transportation of students and school employees; and

2) a qualified local bus if it is available to the general public, operates along a scheduled, regular route, has a seating capacity of at least 20 adults excluding the driver, is under contract with or receives more than a nominal subsidy from any state or local government to furnish that transportation (A.R.S. § 28-5649).

Provisions

1. States that a fire truck, fire engine or other fire apparatus, if engaged in the transportation of fire fighters, is exempt from the federal excise tax on diesel fuel. (Sec. 1)

2. Makes technical and conforming changes. (Sec. 1)

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6. HB 2750

7. Initials LM/KL Page 0 House Engrossed

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