(a) There shall
be excluded from gross income of vendors of motor vehicles those motor
vehicle registration fees, license fees and taxes, and lieu taxes
imposed pursuant to Title 28, Arizona Revised Statutes in connection
with the initial purchase of a motor vehicle, but only to the extent
that such taxes or fees or both have been separately itemized and
collected from the purchaser of the motor vehicle by the vendor, actually
remitted to the proper registering, licensing, and taxing authorities,
and the provisions of Article III, regarding recordkeeping, are met.
For the purpose of the exclusion provided by this subsection only,
the terms vendor and vendee shall also apply to a lessor and lessee
respectively, of a motor vehicle if, in addition to all other requirements
of this subsection, the lease agreement specifically requires the
lessee to pay such fees or taxes, and such amounts are separately
itemized in the documentation provided to the lessee.
(b) There shall
be excluded from gross income of vendors at retail of heavy trucks
and trailers, the amount attributable to Federal Excise Taxes imposed
by 26 U.S.C. Section 4051, but only to the extent that the provisions
of Article III, relating to recordkeeping, have been met.
(c) There shall
be excluded from gross income the following fees, taxes, and lieu
taxes, but only to the extent that such taxes or fees or both have
been separately itemized and collected from the purchaser by the vendor,
actually remitted to the proper registering, licensing, and taxing
authorities, and the provisions of Article III, regarding recordkeeping,
are met:
(1) emergency
telecommunication services excise tax imposed pursuant to A.R.S.
Section 42-5252. "Emergency telecommunication services" means telecommunication
services or systems that use number 911 or a similarly designated
telephone number for emergency calls;
(2) the telecommunication
devices for the deaf and the severely hearing and speech impaired
excise tax imposed pursuant to A.R.S. Section 42-5252;
(3) federal
excise taxes on communications services as imposed by 26 U.S.C.
§ 4251;
(4) car rental
surcharge imposed pursuant to A.R.S. Section 48-4234;
(5) federal
excise taxes on passenger vehicles as imposed by 26 U.S.C. § 4001(.01);
(6) waste tire
disposal fees, imposed pursuant to A.R.S. Section 44-1302.
(d) There shall
be excluded from gross income of vendors of motor vehicles dealer
documentation fees, but only to the extent that such fees have been
separately itemized and collected from the purchaser of the motor
vehicle by the vendor.
