The state of Arizona taxes motor fuels and collects a variety of fees and charges relating to the registration and operation of motor vehicles on the public highways of the state. These revenues are deposited in the Arizona Highway User Revenue Fund (HURF) and are then distributed to the cities, towns and counties and to the State Highway Fund.
In November 2004, the voters of Maricopa County approved the extension of the levy of the Maricopa County Transportation Excise Tax for an additional 20 years, ending Dec. 31, 2025. Often referred to as the "half-cent sales tax," the tax is levied upon business activities in Maricopa County, including retail sales, contracting, utilities, rental of real and personal property, restaurant and bar receipts, and other activities.
The FAHP is currently a primary source of funding for construction of Arizona highways, roads and streets. Most of the funding falls into several core programs, including the National Highway Performance Program (NHPP), Surface Transportation Program (STP), Highway Safety Improvement Program (HSIP) and Congestion Mitigation and Air Quality (CMAQ).
The HURF Exchange program enables Arizona cities, towns, counties to design and build transportation projects using state funding, avoiding the expensive and time-consuming federal regulatory requirements. Political subdivisions with populations up to 200,000 are eligible for the program. Projects must be programmed in the applicable regional transportation improvement program (TIP).
Reports on Vehicle License Tax and Fuel Gallonage by County
The HELP program was established by the Arizona Legislature in 1998 as a comprehensive loan and financial assistance program for eligible highway projects in Arizona. This program provides the state and communities with a financing mechanism to stretch limited transportation dollars and bridge the gap between needs and available revenues.
The Revenue and Fuel Tax Administration (RFTA) is responsible for the accounting of Highway User Revenue Fund (HURF) revenues and the collection, reporting and compliance of all fuel taxes. Specific duties include the management of fuel tax reporting and compliance, including issuing fuel tax refunds, the administration of the International Fuel Tax Agreement (IFTA), revenue accounting, receipts accounting and collections.
ADOT and State Transportation Board (STB) Financial Reports
Audits and reports containing dated information on the State Transportation Board, ADOT and certain financial programs of the agency, presented for historical reference.