AZ HB2583

Adds new use fuel tax rate of 9 cents per gallon through December 31, 2024 for motor vehicles transporting forest products in compliance with section 41-1516, including subcontractors of qualifying businesses.

Requires vendors to label use fuel dispensers with applicable state tax rates and post notices indicating which tax rates apply to light class and use class motor vehicles.

Establishes civil penalty of $100 per day for vendors who violate labeling and notice requirements on use fuel dispensers.

Allows refunds for persons who pay higher use fuel tax rates but qualify for the lower 9-cent rate for forest product transportation, or who transport forest products on highways as required under section 41-1516.

Extends through June 30, 2024 the transaction privilege and use tax exemptions for qualifying equipment and fuels purchased by qualified forest product businesses under section 41-1516, and includes subcontractors in these exemptions.