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 | Corporate Tax | 201800182-C | Combined reporting of overall net income by parent company and its unitary affiliates was necessary where parent designed and developed programs for implementation by its affiliates and directed the affiliates' day-to-day operations. | Hearing | 05/05/2020 |
| Decisions | Corporate Tax | 200800188-C | Sourcing of slot machine owner’s receipts for sales factor purposes. Whether placing machines in casinos was rental of personal property. | Hearing | 02/11/2020 |
| Decisions | Corporate Tax | 201200235-C | Gross receipts from Taxpayer’s sale of its assets should be excluded from the sales factor. | Hearing | 05/31/2013 |
| Decisions | Corporate Tax | 201100309-C | Taxpayer did not use its investment account in its regular trade or business so its investment income was not business income. Reimbursement of shared business expenses from a co-tenant was business income. | Hearing | 07/30/2012 |
| Decisions | Corporate Tax | 200900134-C | To claim an enterprise zone credit the taxpayer must be the employer. | Director | 05/24/2011 |
| Decisions | Corporate Tax | 200800192-C | Calculation of the enterprise zone credit amount | Hearing | 10/16/2009 |
| Decisions | Corporate Tax | 200800128-C | Gain from a §338(h)(10) sale of a subsidiary should be treated as business income | Hearing | 07/10/2009 |
| Decisions | Corporate Tax | 200700189‑C | Taxpayer not allowed research and development credit, under A.R.S. 43-1168, where the Taxpayer relies on unsubstantiated estimates of research expenditures from an acquired company in years preceding the acquisition of such company to calculate the credit. | Director | 02/09/2009 |
| Decisions | Corporate Tax | 200700189-C | Tax credit study was not based on sufficient evidence to prove entitlement to an increased research and development credit. | Director | 02/06/2009 |
| Decisions | Corporate Tax | 200600091-C | Gain from the sale of stock in a foreign subsidiary owned by a holding company was apportionable business income. | Director | 09/08/2008 |