Legal Research
In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
- Arizona Revised Statutes - the statutory laws for the state of Arizona.
- Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office.
- Private Taxpayer Rulings/Taxpayer Information Rulings - The department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request.
- Tax Procedure provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings.
- Tax Rulings - Written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation.
- Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts. We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents. For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.
- Conformity to IRC - Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Transaction Privilege and Use Taxes | TPR 08-1 | Superseded and rescinded on 9/20/16 – See TPR 16-1 |
07/30/2008 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-2 | Rescinded -- see rescission of Arizona Transaction Privilege Tax Ruling dated 7/29/08 |
07/29/2008 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-2 | Qualifying Direct Costs | 12/19/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-1 Matrix | Arizona Tax Matrix for Hotel/Motel Lodging Industry | 09/14/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-1 | Taxation of Charges for Goods, Services or Activities Customarily Provided in the Course of the Business of Operating a Transient Lodging Facility (Effective January 1, 2007) | 09/14/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 04-1 | Taxation of Mobile Telecommunications Services | 07/07/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-12 | Superceded and rescinded | 03/02/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 01-1 | Rescinded -- see rescission of Arizona Transaction Privilege Tax Ruling dated 2/9/04 |
02/09/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-3 | Motor Carrier Exemption for Allocated Fleets (Supersedes Arizona Transaction Privilege Tax Ruling TPR 95-9) |
12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-2 | Motor Carrier Exemption for Lessors (Supersedes Arizona Transaction Privilege Tax Ruling TPR 95-8) |
12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-4 | Motor Carrier Exemption for Leasing to Transporters (Supersedes Arizona Transaction Privilege Tax Ruling TPR 95-10) |
12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-3 | Rescinded -- see rescission of Arizona Transaction Privilege Tax Ruling dated 11/6/03 |
11/06/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-7 | The Imposition of Transaction Privilege Tax on the Business of Leasing Automobiles on a Long-term Basis | 05/22/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-5 | Exemption for Sales of Materials to Publicly Funded Libraries for Use by the Public | 05/22/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-1 | Rescinded – see rescission of Arizona Transaction Privilege Tax Ruling dated 7/14/08 |
05/13/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 99-5 | Rescinded -- see rescission of Arizona Transaction Privilege Tax Ruling dated 12/2/02. |
12/02/2002 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 02-4 | Rescinded on 8/3/18 |
07/16/2002 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 02-3 | Operation of Swap Meets (Replaces Guideline G 91-10) | 07/16/2002 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 02-2 | 4" Pipe | 06/12/2002 | |
| 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 00-1 | TPR 00-1 8/28/2000 Rescinded on 6/11/2018 | 08/28/2000 |