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Arizona
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Letter Rulings

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.

1 Authorization for letter rulings can be found in the Arizona Revised Statutes (A.R.S.) 42-2101.

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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
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Arizona
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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