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Arizona Revised Statutes Title 28. Transportation § 28-5801. Vehicle license tax rate; definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

A. At the time of application for and before registration each year of a vehicle, the registering officer shall collect the vehicle license tax imposed by article IX, section 11, Constitution of Arizona. On the taxpayer's vehicle license tax bill, the registering officer shall provide the taxpayer with information showing the amount of the vehicle license tax that each category of recipient will receive and the amount that is owed by the taxpayer.

B. Except as provided in subsections C, D and E of this section:

1. During the first twelve months of the life of a vehicle as determined by its initial registration, the vehicle license tax is based on each $100 in value, the value of the vehicle is sixty percent of the manufacturer's base retail price of the vehicle and the vehicle license tax rate for each of the recipients is as follows:

(a) The rate for the Arizona highway user revenue fund is $1.26.

(b) The rate for the county general fund is $.69.

(c) The rate for counties for any purposes related to transportation, as determined by the board of supervisors, is $.16.

(d) The rate for incorporated cities and towns is $.69.

2. During each succeeding twelve-month period, the vehicle license tax is based on each $100 in value, the value of the vehicle is 16.25 percent less than the value for the preceding twelve-month period and the vehicle license tax rate for each of the recipients is as follows:

(a) The rate for the Arizona highway user revenue fund is $1.30.

(b) The rate for the county general fund is $.71.

(c) The rate for counties for the same use as highway user revenue fund monies is $.17.

(d) The rate for incorporated cities and towns is $.71.

3. The minimum amount of the vehicle license tax computed under this section is $10 per year for each vehicle that is subject to the tax. If the product of all of the rates prescribed in paragraph 1 or 2 of this subsection is less than $10, the vehicle license tax is $10. The vehicle license tax collected pursuant to this paragraph shall be distributed to the recipients prescribed in this subsection based on the percentage of each recipient's rate to the sum of all of the rates.

C. The vehicle license tax is as follows for noncommercial trailers that are not travel trailers and that are ten thousand pounds or less declared gross weight:

1. On initial registration, a onetime vehicle license tax of $105.

2. On renewal of registration, a onetime vehicle license tax of $70.

D. The vehicle license tax is as follows for a trailer or semitrailer that is not a travel trailer and that exceeds ten thousand pounds declared gross weight:

1. On initial registration, a onetime vehicle license tax of $555.

2. On renewal of registration or if previously registered in another state, a onetime vehicle license tax of:

(a) If the trailer's or semitrailer's model year is less than six years old, $355.

(b) If the trailer's or semitrailer's model year is at least six years old, $100.

E. The vehicle license tax for an all-terrain vehicle or off-highway vehicle as defined in § 28-1171 is $3 if the all-terrain vehicle or off-highway vehicle meets both of the following criteria:

1. Is designed by the manufacturer primarily for travel over unimproved terrain.

2. Has an unladen weight of two thousand five hundred pounds or less.

F. The vehicle license tax collected pursuant to subsection C, D or E of this section shall be distributed to the recipients prescribed in subsection B of this section based on the percentage of each recipient's rate to the sum of all of the rates.

G. For the purposes of this section:

1. “Declared gross weight” has the same meaning prescribed in § 28-5431.

2. “Travel trailer” has the same meaning prescribed in § 28-2003.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 28. Transportation § 28-5801. Vehicle license tax rate; definitions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-28-transportation/az-rev-st-sect-28-5801/

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