excise tax; jet fuel; definition

This bill amends Arizona state law to update the definitions of "jet fuel," "person," "retail sale," "retailer," "storage," and "use or consumption" within the excise tax code. By clarifying that jet fuel includes both conventional and synthetic blends, the legislation ensures these products are consistently categorized for tax purposes. The changes also expand the definition of "person" to include various business entities and government subdivisions, while specifying that "retailers" encompass anyone selling jet fuel for storage or consumption, including agents acting on behalf of dealers. These updates affect individuals, companies, and government agencies involved in the sale, storage, or use of jet fuel in Arizona, ensuring the tax framework accurately reflects modern fuel types and business practices.