AZ SB1471

Authorizes the Department of Transportation to impose a tax on alternative fuels used to propel motor vehicles, including electric vehicles, at rates comparable to existing motor fuel taxes.

For electric vehicles under 10,001 pounds gross vehicle weight rating, the tax may be based on either an average of taxes paid by comparable gasoline vehicles or a rate calculated from the vehicle's kilowatt-hour usage converted to a gas gallon equivalent.

Establishes conversion standards for determining tax rates on alternative fuels, including compressed natural gas, liquid natural gas, and diesel gallon equivalents for vehicles over 10,001 pounds.

Introduces the definition of "usable diesel gallon equivalent" to account for energy density conversion and efficiency losses compared to internal combustion engines.

Requires a two-thirds vote in both legislative houses for passage and takes effect immediately upon the governor's signature.