(a) The tax rate
shall be at an amount of _______ cents per gallon sold from the business
activity upon every person engaging or continuing in the business
of selling jet fuel.
(1) Gallons
sold includes all gallons sold, bartered, exchanged, included as
part or whole of a trade-out, or similar transactions regardless
of the type or form of payment.
(2) For purposes
of this section the following terms are substitutable in Articles
III and V of this chapter, and corresponding regulations:
(A) "gallons"
for "gross income"
(B) "gallon(s)"
for "amount(s)".
(b) The burden
of proving that a sale of jet fuel is not a taxable sale shall be
upon the person who made the sale.
(c) Except as
provided in Section ___-567, when this city and another Arizona city
or town with an equivalent excise tax could claim nexus for taxing
a jet fuel sale, the city or town where the permanent business location
of the seller at which the order was received shall be deemed to have
precedence, and for the purposes of this chapter such city or town
has sole and exclusive right to such tax.
(d) The appropriate
tax liability for any jet fuel sale where the order is received at
a permanent business location of the seller located in this city or
in an Arizona city or town that levies an equivalent excise tax shall
be at the rate of the city or town of such seller's location.
(e) Exemptions.
Notwithstanding Section ___-400(d), the exemptions in Section ___-465(a),
(b) and (d) through (z) will apply to sales of jet fuel taxed under
this Section.)++
