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 93-2 | Taxation of the Sale of Road Material | 03/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-10 | Inserting Advertising Supplements Under Job Printing | 03/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-6 | Rescinded on 12/18/2012 | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-7 | Rescinded on 12/18/2012 | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-5 | Copying Equipment Under the Job Printing Classification | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-4 | Flight Instruction and the Rental of the Airplane | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-3 | The Tax Treatment Under the Retail Classification of the Involuntary Conversion of Vehicles Which are Held for Sale or Lease by a Dealer or Lessor | 01/28/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-1 | Application of the Car Rental Surcharge | 01/11/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-6 | Contribution Compensation Under the Utilities Classification | 12/08/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-7 | The Allowable Deduction for Reimbursements for Utility Services Under the Commercial Lease Classification | 12/04/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-5 | Warranties | 12/02/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-4 | Whether Raw Materials or Component Parts Which Were Exempt From the Transaction Privilege Tax When Purchased are Subject to the Use Tax When Used in Defective Products Which are Discarded or Destroyed | 08/14/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-1 | Hot Air Balloon Activities | 03/10/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 91-1 | Taxation of Income From Telephone Directories | 02/13/1991 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 90-3 | Taxation of Activities at an Airport | 10/15/1990 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 90-2 | Taxation of Transfer | 07/10/1990 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 90-1 | Rescinded on 12/18/2012 | 02/02/1990 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 89-1 | Amusement Events | 05/12/1989 | |
| Letter Rulings | Corporate Tax | LR15-007 | Taxation of AHCCCS contractors that pay premium tax under Title 36 | General | 07/14/2015 |
| Letter Rulings | Corporate Tax | LR13-004 | Business/Nonbusiness Determination Of Expected Judgment Proceeds | General | 04/29/2013 |
| Letter Rulings | Corporate Tax | LR11-001 | Taxation of Insurance Company and its Single Member Limited Liability Company | General | 02/08/2011 |
| Letter Rulings | Corporate Tax | LR10-010 | Taxation of insurance companies | General | 11/08/2010 |
| Letter Rulings | Corporate Tax | LR10-008 | Elimination from the Sales Factor of Intercompany Amounts that Flow Through from a Partnership | General | 03/24/2010 |
| Letter Rulings | Corporate Tax | LR08-10 | Taxation of Insurance Companies | General | 10/27/2008 |