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 Transaction Privilege and Use Taxes LR08-004 Clean-Up & Remediation Activities Prime Contracting 06/24/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-003 Processing Costs Mining 05/20/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-002 Offshore Call Centers Telecommunications 04/15/2008
Letter Rulings Transaction Privilege and Use Taxes LR07-006 Web Hosting Fees Retail 12/19/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-005 Service Business Retail 10/12/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-004 Software & Services Retail 05/07/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-003 Safe Deposit Boxes Other 05/03/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-002 Machinery & Equipment Retail 04/13/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-001 Finance Agreement v. Lease Retail 03/19/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-001 Finance Agreement v. Lease Personal Property Rental 03/19/2007
Letter Rulings Transaction Privilege and Use Taxes LR06-006 Auction Sales Retail 11/22/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-005 Services Retail 08/16/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-004 Computer Software / Hardware Services Retail 06/28/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-003 Offsite Construction/Subcontractor Other 06/01/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-003 Offsite Construction/Subcontractor Prime Contracting 06/01/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-002 Digital Subscriber Line Service (DSL) Telecommunications 03/07/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-001 Machinery and Equipment Retail 01/24/2006
Letter Rulings Transaction Privilege and Use Taxes LR05-012 Sales to Nonresident Common Carriers Retail 12/20/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-013 Party Packages Amusement 12/20/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-011 Sales of Job Printing from Out of State Job Printing 09/26/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-010 Sales of Photography& Website Ad Services Retail 09/26/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-009 Safe Deposit Boxes Other 09/21/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-008 Computer Software Retail 09/08/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-007 Prime Contracting Prime Contracting 09/01/2005