Decisions
These decisions come from the Arizona Department of Revenue Hearing Office and the Director’s Office and are posted here as required by A.R.S. § 42-2077
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Decisions | Luxury | 201400069-L | Purchaser is liable for luxury and use taxes on cigarettes purchased from an out-of-state vendor and shipped into Arizona. | Director | 12/02/2014 |
| Decisions | Other Tax Types | 200800107‑O | Taxpayer’s claim that she never received a refund check was outweighed by presumption of official regularity; Department’s production of evidence regarding the process followed when issuing a refund check was enough to establish that a refund check was sent and cashed. | Hearing | 01/07/2009 |
| Decisions | Transaction Privilege and Use Taxes | 202200024-S | The gross proceeds or gross income from recreational tours using motor vehicles designed to operate on and off public highways are subject to taxation under the amusement classification of A.R.S. § 42-5073 and the Model City Tax Code (“MCTC”) § -410 |
Director | 07/05/2023 |
| Decisions | Transaction Privilege and Use Taxes | 201400197-S | Subscription income from online database was subject to transaction privilege tax under the state and city personal property rental classifications. | Director | 10/27/2015 |
| Decisions | Transaction Privilege and Use Taxes | 201300197-S | Receipts from excavation, forest clearing and road construction were taxable prime contracting receipts. | Director | 12/03/2014 |
| Decisions | Transaction Privilege and Use Taxes | 201200247-S | Taxation of the business of providing and servicing portable toilet containers. | Director | 11/19/2013 |
| Decisions | Transaction Privilege and Use Taxes | 201000178-S | Nexus for transaction privilege tax | Director | 08/01/2011 |
| Decisions | Transaction Privilege and Use Taxes | 200900059-S | Providing prewritten or “canned” computer software, whether or not characterized as a license agreement is a taxable retail sale. Nexus can be created through independent representatives who solicit sales. Interest abatement denied. | Director | 01/21/2011 |
| Decisions | Transaction Privilege and Use Taxes | 200900113-S | Taxpayer owes use tax on a trailer because staying in the trailer two nights as he was bringing the trailer to Arizona does not rise to the level of “first actual use” and does not qualify as a bone fide use outside Arizona. | Director | 08/18/2010 |
| Decisions | Transaction Privilege and Use Taxes | 200900009-S | Proceeds for work on a pipeline are taxable under prime contracting because the pipeline is permanently attached. | Director | 07/26/2010 |