On July 12, 2005, about 0620 mountain standard time, a Piper PA-28-161, N9886K, collided with a fuel truck during taxi at the Ryan Field Airport, Tucson, Arizona. International Airline Training Academy was operating the airplane under the provisions of 14 CFR Part 91. The certified flight instructor (CFI), the student pilot, and one passenger were not injured; the airplane sustained substantial damage. Day visual meteorological conditions prevailed, and a visual flight rules (VFR) flight plan had been filed. In a written statement, the CFI reported that they were taxing to the runway for takeoff. He noticed a fuel truck to the left and pointed it out to the student pilot, who had the controls. The CFI stated that during the taxi, another student, who was in the back seat, asked the CFI to explain how to determine the magnetic deviation column of the VFR flight plan form. The CFI stated that during his explanation, both he and the student in the back of the airplane were only looking inside the cockpit at the compass card. At that time, the airplane's right wing struck the front of the fuel truck. The CFI then took the controls and applied full brakes. In spite of the corrective action, the momentum of the collision swung the airplane into the side of the truck. The CFI shutdown the engine and turned off the battery. The pilot reported no preimpact mechanical malfunctions or failures with the airplane.