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 LR96-011 Agency Agreement Retail 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-012 Finance Agreement vs. Lease Personal Property Rental 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-009 Irrigation Booster Pump Retail 11/13/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-008 Lease of Motor Vehicles Personal Property Rental 08/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-008 Lease of Motor Vehicles Retail 08/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-007 Qualifying Hospital Exemptions Retail 07/10/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-006 Test Vehicles Retail 05/06/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-005 Concierge Services Transient Lodging 02/29/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-004 Design & Engineering Fees/M&E Prime Contracting 02/22/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-004 Design & Engineering Fees/M&E Retail 02/22/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-003 Lease of Motor Vehicles Retail 02/12/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-003 Lease of Motor Vehicles Personal Property Rental 02/12/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-002 Lease to Environmental Tech. Manuf. Commercial Lease 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-001 Nontaxable Business Activity Retail 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-001 Nontaxable Business Activity Prime Contracting 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-002 Sale to Environmental Tech. Manuf. Utilities 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR95-014 Sale of Electricity Utilities 01/30/1996
Letter Rulings Transaction Privilege and Use Taxes LR95-015 Indian Reservation Prime Contracting 11/17/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-013 Indian Reservation Prime Contracting 11/03/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-011 Agency Agreement Prime Contracting 10/19/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-011 Agency Agreement Retail 10/19/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-010 Computer Software Retail 10/12/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005 Race Track Fees Amusement 09/20/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005 Race Track Entry Fees Commercial Lease 09/20/1995