Customer Notice: To schedule an appointment, please contact us at [email protected].
A private taxpayer ruling or a taxpayer information ruling is the department's interpretation of the law or rules only as they apply to the taxpayer making, and the particular facts contained in, the request.
The Department of Revenue (Department) is authorized[1] to issue private taxpayer rulings (PTRs) or taxpayer information rulings (TIRs) to provide Arizona taxpayers with guidance relating to their specific tax situation. A PTR may be requested when the taxpayer’s identity is provided. A TIR may be requested without providing a taxpayer’s identity. When the taxpayer’s identity is known, a PTR may be issued and is binding on the Department. Whereas a TIR is only binding if the taxpayer’s identity is provided to the Department. The identity of the taxpayer does not have to be provided on the initial request for a TIR.
A PTR or TIR is a written statement issued to a taxpayer or the taxpayer representative by the Department’s Tax Policy Section. A PTR or TIR interprets and applies Arizona tax laws to a particular set of facts. The Department will issue a PTR or TIR in response to a written inquiry by a taxpayer, potential taxpayer, or an authorized representative of a taxpayer or potential taxpayer. A taxpayer, potential taxpayer, or an authorized representative may request an informal guidance letter in lieu of a PTR or TIR.
The Department will accept a request for a PTR or TIR in a hard copy (i.e., paper) format. A taxpayer may also send the request through email to [email protected]. The request should be as complete as possible and all relating documentation should be submitted at the time of the request.
Once the Department has received a taxpayer’s request, it will be reviewed and the taxpayer will be contacted within five business days if additional information is needed. The taxpayer should return any requests for additional information from the Department within a minimum of five business days. A letter ruling will be issued within 45 business days after all information (including responses to questions) is received. At any time during the ruling process, the taxpayer may request a conference with the Department by sending an email to [email protected]. The Department may also request a conference with the taxpayer to clarify any outstanding questions or issues.
If a taxpayer or taxpayer representative does not receive a ruling within the timeframe specified above, please reach out to Department employee working on the ruling with a copy to Lisa Querard at [email protected] for more information.
For more information on PTR and TIR requests, please review General Tax Procedure (GTP) 08-1 and General Tax Ruling (GTR) 08-1 on our website.
Document Type | Category | Document ID | Description | Tags | Decision Date |
---|---|---|---|---|---|
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 |
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 | Individual Income Tax | LR16-005 |
Nonresident Income from Arizona Activities |
General | 05/17/2016 |
Letter Rulings | Individual Income Tax | LTR14-002 |
Solar Pool Covers |
General | 05/20/2014 |
Letter Rulings | Individual Income Tax | LR13-001 |
Solar Energy Device Tax Credit |
General | 03/12/2013 |
Letter Rulings | Individual Income Tax | LR02-012 |
School Tax Credit |
General | 07/24/2002 |
Letter Rulings | Individual Income Tax | LR01-008 |
Military Retirement Pay |
General | 12/27/2001 |
Letter Rulings | Individual Income Tax | LR00-004 |
Exempt Interest Dividends |
General | 06/27/2000 |
Letter Rulings | Individual Income Tax | LR00-003 |
Alternative Fuel Vehicle Credit |
General | 03/31/2000 |
Letter Rulings | Individual Income Tax | LR99-012 |
Arizona Lottery Winnings |
General | 11/09/1999 |
Letter Rulings | Other Tax Types | LR03-006 |
Carrier Fees |
City Tax | 05/27/2003 |
Letter Rulings | Other Tax Types | LR99-007 |
Definition of "Manufacturer" |
Enterprise Zone Program | 07/06/1999 |
Letter Rulings | Other Tax Types | LR98-008 |
Proper City Tax |
City Tax | 09/02/1998 |
Letter Rulings | Other Tax Types | LR98-004 |
Corporate Purchasing Card System |
Record Keeping | 04/10/1998 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 22-003 |
Long term ground lease of improved real property. |
Commercial Lease, Speculative Builder | 01/28/2022 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 21-003 |
Rental of digital information and data. |
Personal Property Rental | 05/27/2021 |