Arizona Statutes
§ 42-5354 — Exemption
Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 8 Jet Fuel Excise and Use Tax
The tax levied by this article does not apply to jet fuel which is sold in this state to commercial airlines and used on flights which originate in this state and whose first outbound destination is outside of the United States.
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