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 |
|---|---|---|---|---|---|
| Letter Rulings | Corporate Tax | LR04-002 | Transfer of Credits Upon Merger | General | 03/04/2004 |
| Letter Rulings | Corporate Tax | LR02-011 | Pollution Control Credit | General | 05/23/2002 |
| Letter Rulings | Corporate Tax | LR99-002 | Taxation of Insurance Companies | General | 02/18/1999 |
| Letter Rulings | Estate Tax | LR 03-010 | Federal Credit for Taxes paid on Prior Transfers | General | 09/25/2003 |
| Letter Rulings | Estate Tax | LR 99-004 | Federal Credit for Taxes paid on Prior Transfers | General | 03/15/1999 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 21-003 | Rental of digital information and data. | Personal Property Rental | 05/27/2021 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 21-002 | Sourcing the city privilege tax on long-term motor vehicles for an out-of-state lessor. |
Personal Property Rental, Sourcing | 04/19/2021 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR21-001 | Retail Classification, baked goods delivered | Retail | 03/22/2021 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-016 | Implications of A.R.S. § 42-5075(Q) when a property developer is required by the sales contract to complete unfinished modifications/improvements to the land. | Prime Contracting | 12/10/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-012 | Retail - Sales of Insertable Cardiac Monitors | Retail | 09/18/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-011 | Membership fees as a nontaxable separate line of business |
Membership, Nonprofit, Retail | 09/01/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 22-003 | Long term ground lease of improved real property. |
Commercial Lease, Speculative Builder | 09/01/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-008 | Tower Crane, Mobile Crane and Construction Hoist Rentals |
Personal Property Rental, Prime Contracting, Publication | 07/16/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR-20-003 | Arizona use tax on the cost of products and supplies stored and tested in its Arizona warehouse prior to being shipped outside the state. |
Publication, Use Tax | 03/23/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-002 | Taxability of Construction of a Solar Energy Plant |
Construction, Retail, Solar | 02/07/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-001 | Retail, Lease or Rental of Software |
License, Retail, Software | 01/21/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 19-006 | Sale of Third Party's Tangible Personal Property by Manufacturer to US Government. |
Publication, Retail | 12/31/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 19-005 | Transfer of non-transplantable human tissue for research purposes. |
Publication, Retail | 06/11/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 17-009 | Installation of Solar Power Plant; Modified effective 4/28/2017 |
Prime Contracting, Retail | 04/02/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 19-004 | Sales of membership, subscriptions, periodicals and conferences by a nonprofit. |
Amusement, Publication, Retail | 04/02/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR18-008 | Taxability of video production business | Retail | 12/10/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 18-005 | Durable Medical Equipment - Glucose Monitors | Retail | 07/02/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 18-004 | Cafeteria Subsidies | Restaurant | 06/12/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 18-002 | Mobile Point of Sale Devices | Restaurant | 05/31/2018 |