2005 Arizona Revised Statutes - Revised Statutes §28-7705  Lease or license status; tax exemptions; credit and refund

A. A lease or license to a private entity by the department of any right-of-way or other property of the department is deemed a governmental activity.

B. A lease or license to a private entity by the department of any right-of-way or other property of the department pursuant to this article and any toll revenues collected pursuant to this article are not subject to transaction privilege tax, sales tax, use tax or any similar excise tax imposed by this state.

C. A person who pays a toll to operate a motor vehicle on a transportation facility constructed or operated pursuant to this article is entitled to and may apply for a refund or credit from this state for motor vehicle fuel license taxes, use fuel taxes or motor carrier fees paid while operating the motor vehicle on that transportation facility.

D. The director shall adopt rules prescribing the procedures for granting the refunds or credits.