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 |
|---|---|---|---|---|---|
| Procedures | Transaction Privilege and Use Taxes | TPP 99-8 | Rescinded on 12/18/2012 | 08/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-7 | Rescinded on 12/18/2012 | 07/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-6 | Rescinded on 12/18/2012 | 06/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-4 | Rescinded on 12/18/2012 | 04/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-3 | Rescinded on 12/18/2012 | 03/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-2 | Rescinded on 12/18/2012 | 02/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 99-1 | Rescinded on 12/18/2012 | 01/01/1999 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 97-2 | Procedure for Requesting Refunds of Taxes Paid on Mineral Leases | 02/01/1997 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 95-2 | Procedure For Documenting Nontaxable Sales To Mexican Nationals | 02/01/1995 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 95-1 | Rescinded on 12/18/2012 | 01/01/1995 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-6 | TPP 94-6 12/23/1994 Rescinded on 6/11/2018 | 12/23/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-4 | Rescinded on 12/18/2012 | 09/01/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-5 | Rescinded on 7/5/2017 | 09/01/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-3 | TPP 94-3 8/3/1994 Rescinded on 6/11/2018 | 08/03/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-2 | TPP 94-2 8/3/1994 Rescinded on 6/11/2018 | 08/03/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 94-1 | Procedure for Taxation of Purchases and Sales of Tangible Personal Property by a School District | 01/03/1994 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 93-1 | Procedure for Implementation of the Exemption for Durable Medical Equipment | 01/11/1993 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 92-2 | Procedure for Taxation Under Title 42 of Transactions Engaged in by Veterinarians | 12/02/1992 | |
| Procedures | Luxury | LTP 15-3 | Procedure for Requesting Authorization to Submit Alternate Proof to Establish Entitlement to a Rebate of Taxes Paid on Tobacco Products (This procedure supersedes Arizona Luxury Tax Procedure LTP 15-2) | 12/15/2015 | |
| Procedures | Luxury | LTP 15-2 | Superseded and rescinded on 12/15/2015 – see LTP 15-3 |
09/03/2015 | |
| Procedures | Luxury | LTP 15-1 | Procedure for a Tobacco Distributor’s Post-Revocation Disposition of Tax Stamps and Untaxed Tobacco Products | 05/11/2015 | |
| Procedures | Luxury | LTP 14-1 | Procedure for Requesting Distributor-to-Distributor Transfers of Unstamped Cigarettes under Arizona Revised Statutes (“A.R.S.”) § 42-3203(D) | 07/28/2014 | |
| Procedures | Luxury | LTP 07‑1 | Affixation of Arizona Tax Stamps to Cigarette Packages for Retail Sale and Various Issues of Cigarette Distributors and Retailers Related to the Nature and Handling of Tax Stamps After Affixation | 06/29/2007 | |
| Procedures | Luxury | LTP 97-1 | Procedure for the Calculation of Luxury Tax on Tobacco Products Other Than Cigarettes | 02/01/1997 |