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 95-13 | Drop Shipments/Third-Party Sales (Supersedes and rescinds G 91-8) |
08/03/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-6 | Prescription Plan Cards | 05/30/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-14 | Motor Vehicles Removed from Dealer Inventory (Supersedes and rescinds TPR 94-3) |
05/19/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-11 | Rescinded on 5/10/2022 and superseded by TPR 22-1 | 04/21/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-12 | Model Home Furniture | 04/17/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-15 | Permit Fees Under Prime Contracting | 04/17/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-7 | Florists | 04/14/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-1 | Personal Property Liquidations | 04/11/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-3 | Leasing of Agricultural Real Property (Supersedes and updates TPR 93-7 for periods after 7/16/93) |
04/11/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-2 | Definition of Publication | 04/11/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-11 | Exemption for sales of food (Supersedes and rescinds Arizona Sales Tax Ruling No. 18-17-80) |
12/22/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-9 | Rescinded and superseded on 9/20/16 – see TPR 16-2 |
12/13/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-8 | Rescinded on 12/18/2012 | 11/15/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-5 | Transient Lodging | 05/25/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-4 | Rescinded on 11/3/2020. |
04/14/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-2 | Job Printing | 03/02/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-1 | Coin-operated Telephones | 01/03/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-48 | Taxation of Computer Hardware, Software and Related Services | 01/03/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-46 | Production and Sale of Cinders | 12/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-47 | Sales of Drugs and Medical Oxygen on Prescription | 12/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-45 | Premiums Given by Food Service Businesses | 11/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-43 | Exempt Equipment and Supplies for Certain Disabled Persons | 08/27/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-42 | Rescinded on 12/18/2012 | 08/23/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-39 | Commercial Rentals Between Affiliated Parties | 07/06/1993 |