Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Transaction Privilege and Use Taxes | TPR 02-1 | Complimentary Food and Drink Provided by Restaurants or Lodging Facilities (Supersedes and rescinds TPR 96-3) |
02/19/2002 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 01-3 | Groundwater and Soil Remediation (Supersedes and rescinds TPP 97-3) |
11/26/2001 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 01-2 | Sale and/or Delivery of Water | 08/20/2001 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 00-4 | Exemption for Sales or Leases of Tangible Personal Property to Nonprofit Charitable Organizations that Regularly Serve Meals to the Needy and Indigent on a Continuing Basis at No Cost. | 12/06/2000 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 00-2 | TPR 00-2 8/28/2000 Rescinded on 6/11/2018 | 08/28/2000 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 00-1 | TPR 00-1 8/28/2000 Rescinded on 6/11/2018 | 08/28/2000 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-9 | Sales/Purchases of Natural Gas or Liquefied Petroleum Gas (Supersedes and rescinds TPR 95-19) |
10/22/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-7 | Taxation of Mailbox Businesses | 07/29/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-8 | Residential Care Facilities Operated in Conjunction With a Licensed Nursing Care Institution (Supersedes TPR 93-38) |
07/29/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-6 | Taxation of Income Derived from Sending and Receiving FAX Messages (Supersedes in part TPR 92-3) |
06/01/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-3 | Dental Prosthetic Appliances | 02/17/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-2 | Taxability of Businesses that Provide Parking | 02/17/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-4 | Airline Food (Rescinds TPR 96-4) |
02/17/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-1 | Transactions with the United States Government (Supersedes and rescinds TPR 95-16) |
01/12/1999 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 98-1 | Mining Tax Base | 07/17/1998 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 97-5 | Profit à Prendre Requirements | 10/31/1997 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 97-4 | Exemption Under the Transporting Classification | 10/03/1997 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 97-2 | Motor Vehicle Dealer's Documentation Fees (Supersedes TPR 97-1) |
06/23/1997 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 96-5 | County Excise Tax Applicable to Retail Sales and Prime Contracting Activities in More than One County (Supersedes and rescinds Arizona Sales Tax Ruling No. 2-0-86) |
10/22/1996 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 96-1 | Vehicle Trade-Ins | 10/03/1996 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-17 | Gross Income Under the Commercial Lease Classification (Rescinds Sales Tax Ruling 1/13/85) |
12/20/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-20 | Sales and Leases of New Agricultural Equipment (Supersedes TPR 93-8) |
12/20/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-18 | Personal Hygiene Items for Use in Transient Lodging Businesses | 12/20/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-21 | Agency Agreements | 12/20/1995 |