Determining Whether a Worker is an Employee or Independent Contractor for Arizona Withholding Tax Purposes (Supersedes WTR 93-3) PDF File https://www.azdor.gov/Portals/0/Rulings/WTR%2016-4.pdf Document RULINGS_WTHOLD_2016_wtr-16-4.pdf Decision Date Mon, 07/25/2016 - 00:00 Category Withholding Tax