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	Transaction Privilege and Use Taxes	200600015-S	Refund Claim and statute of limitations.	Director	12/05/2006
Decisions	Transaction Privilege and Use Taxes	200600005-S	Penalty abatement request.	Director	10/13/2006
Decisions	Transaction Privilege and Use Taxes	200500005-S	Taxation of transient lodging business.	Director	09/22/2006
Decisions	Transaction Privilege and Use Taxes	200500034-S	Bad debt deduction not allowed to taxpayer that did not incur the debt.	Director	07/26/2006
Decisions	Transaction Privilege and Use Taxes	200500067-S	Fees charged by photographer are taxable.	Director	07/17/2006
Decisions	Transaction Privilege and Use Taxes	200400092-S	Gross receipts from green fees for the use of golf courses are subject to the transaction privilege tax under the amusement classification.	Director	10/24/2005
Decisions	Transaction Privilege and Use Taxes	200300086-S	The sale of small electric generators for household and farm use are not exempt from the transaction privilege tax.	Director	04/19/2004
Decisions	Transaction Privilege and Use Taxes	200200180-S	Architectural, engineering and design fees were taxable under the prime contracting classification and whether penalties were warranted. (superseded by legislation, see A.R.S. § 42-5075.J.)	Director	11/26/2003
Decisions	Transaction Privilege and Use Taxes	200200148-S	Beer and wine labeled non-alcoholic, but which contain some alcohol, constitute alcoholic beverages and do not fall within the definition of food eligible to be sold by a qualified retailer exempt from the transaction privilege tax.	Director	08/25/2003
Decisions	Transaction Privilege and Use Taxes	200200106-S	Taxpayer did not present reasonable cause for the abatement of penalties.	Director	03/06/2003