Arizona Revised Statutes Title 28. Transportation § 28-5626. Suppliers; vendors; licenses required

A. Except as provided in § 28-5607, a person who acts as a distributor and who possesses motor fuel on which fuel taxes have not been accrued or collected by a supplier shall be licensed as a supplier.

B. It is unlawful for a person to engage in business in this state as a supplier, unless the person has a license issued by the director to engage in that business.

C. A person who sells use fuel for delivery directly into a vehicle fuel tank shall also be licensed as a vendor and shall maintain separate business records.