Procedures
The purpose of a tax procedure is to provide procedural guidance to the general public. It is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings issued by delineating procedures to be followed in order to achieve compliance with the law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Procedures | Transaction Privilege and Use Taxes | TPP 99-8 | Rescinded on 12/18/2012 | 08/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-7 | Rescinded on 12/18/2012 | 07/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-6 | Rescinded on 12/18/2012 | 06/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-4 | Rescinded on 12/18/2012 | 04/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-3 | Rescinded on 12/18/2012 | 03/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-2 | Rescinded on 12/18/2012 | 02/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-1 | Rescinded on 12/18/2012 | 01/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 97-2 | Procedure for Requesting Refunds of Taxes Paid on Mineral Leases | 02/01/1997 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 95-2 | Procedure For Documenting Nontaxable Sales To Mexican Nationals | 02/01/1995 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 95-1 | Rescinded on 12/18/2012 | 01/01/1995 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-6 | TPP 94-6 12/23/1994 Rescinded on 6/11/2018 | 12/23/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-5 | Rescinded on 7/5/2017 | 09/01/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-4 | Rescinded on 12/18/2012 | 09/01/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-3 | TPP 94-3 8/3/1994 Rescinded on 6/11/2018 | 08/03/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-2 | TPP 94-2 8/3/1994 Rescinded on 6/11/2018 | 08/03/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-1 | Procedure for Taxation of Purchases and Sales of Tangible Personal Property by a School District | 01/03/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 93-1 | Procedure for Implementation of the Exemption for Durable Medical Equipment | 01/11/1993 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 92-2 | Procedure for Taxation Under Title 42 of Transactions Engaged in by Veterinarians | 12/02/1992 | |
| Procedures | Luxury | LTP 15-3 | Procedure for Requesting Authorization to Submit Alternate Proof to Establish Entitlement to a Rebate of Taxes Paid on Tobacco Products (This procedure supersedes Arizona Luxury Tax Procedure LTP 15-2) | 12/15/2015 | |
| Procedures | Luxury | LTP 15-2 | Superseded and rescinded on 12/15/2015 – see LTP 15-3 |
09/03/2015 | |
| Procedures | Luxury | LTP 15-1 | Procedure for a Tobacco Distributor’s Post-Revocation Disposition of Tax Stamps and Untaxed Tobacco Products | 05/11/2015 | |
| Procedures | Luxury | LTP 14-1 | Procedure for Requesting Distributor-to-Distributor Transfers of Unstamped Cigarettes under Arizona Revised Statutes (“A.R.S.”) § 42-3203(D) | 07/28/2014 | |
| Procedures | Luxury | LTP 07‑1 | Affixation of Arizona Tax Stamps to Cigarette Packages for Retail Sale and Various Issues of Cigarette Distributors and Retailers Related to the Nature and Handling of Tax Stamps After Affixation | 06/29/2007 | |
| Procedures | Luxury | LTP 97-1 | Procedure for the Calculation of Luxury Tax on Tobacco Products Other Than Cigarettes | 02/01/1997 |