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.

Terms Used In Arizona Laws 42-5354

  • Jet fuel: means crude oil or any fraction of crude oil which is liquid at sixty degrees Fahrenheit and 14. See Arizona Laws 42-5351
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215