1. A. Except as otherwise provided in subsection (D), any person who has claimed and has been awarded a refund of tax paid may apply for and be issued an exemption certificate as provided in this Section.

2. B. An application for an exemption certificate shall be submitted on a form prescribed by the Director. A person applying for an exemption certificate shall provide the following information:

   1. 1. The name, address, email, tax identification number, and telephone number of the person applying for the exemption certificate.
   2. 2. The facility name and the facility location of the storage facility for which the exemption certificate is sought, including the county, telephone number, and email.
   3. 3. The reason justifying the issuance of an exemption certificate.
   4. 4. A photo of each aboveground storage tank.
3. C. If the Department determines that the person applying for an exemption certificate is not liable for paying the tax, the Department shall issue the exemption certificate. A person who has been denied an exemption certificate may request a hearing on the denial within 30 days after receiving notice of the denial. The hearing shall be conducted pursuant to A.R.S. § 41-1092.03 et seq.

4. D. The following exemption certificate numbers are established to characterize the following circumstances:

   1. 1. Deliveries to storage facilities in Indian country: 00-0100001.
   2. 2. Deliveries to state-owned storage facilities: 00-0200002.
   3. 3. Deliveries to federally owned storage facilities: 00-0300003.
5. E. A supplier shall not include the tax in the amounts charged by the supplier for deliveries of regulated substances if the person to whom the regulated substances are delivered presents a valid exemption certificate.

Historical Note

Temporary rule adopted effective July 3, 1990, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 90-3). Temporary rule readopted effective December 28, 1990, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 90-4). Temporary rule readopted effective June 28, 1991, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 91-2). Temporary rule permanently with changes adopted effective December 26, 1991 (Supp. 91-4). Amended by final rulemaking at 25 A.A.R. 3123, effective January 1, 2020 (Supp. 19-4).