What Kinds of License Do I Need? (Fuel Tax)

Supplier

A supplier license is applicable for any of the following taxable activities when buying or selling taxable fuel (motor vehicle fuel, diesel fuel, aviation fuel) in AZ:

• Importing tax due fuel into Arizona
• Producing biodiesel within Arizona
• Holding position at an Arizona terminal
• Blending ethanol below the rack
• Selling dyed diesel to schools or transit authorities for on-road use in federally exempt buses
• Participating in a two-party exchange agreement

Types of Supplier Licenses

• Supplier
• Supplier with Blanket Election
• Permissive Supplier

Restricted Distributor

A restricted distributor license is applicable when all of the following nontaxable activities are true when buying or selling motor vehicle fuel in AZ:

• All receipts and disbursements are tax paid motor vehicle fuel
• Motor vehicle fuel is transported for sale across county lines
• Motor vehicle fuel is acquired in tank cars or cargo lots and to be sold in this state or exported out of state

Vendor

A vendor license is applicable when the following is true when selling diesel fuel in AZ:

• Diesel fuel is sold for delivery directly into a vehicle fuel tank from one of the following:
  • Retail location (gas station)
  • Cardlock facility
  • Mobile fueler 

Types of Vendor Licenses

• Retail
• Cardlock
• Mobile Fueler