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.
To request a private taxpayer ruling or taxpayer information ruling, consult Arizona General Tax Procedure GTP 08-1.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-002 |
Taxability of Construction of a Solar Energy Plant |
Construction, Solar, Retail | 02/07/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-001 |
Retail, Lease or Rental of Software |
Retail, Software, License | 01/21/2020 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 19-006 |
Sale of Third Party's Tangible Personal Property by Manufacturer to US Government. |
Retail, Publication | 12/31/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 19-005 |
Transfer of non-transplantable human tissue for research purposes. |
Retail, Publication | 06/11/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 17-009 |
Installation of Solar Power Plant; Modified effective 4/28/2017 |
Retail, Prime Contracting | 04/02/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 19-004 |
Sales of membership, subscriptions, periodicals and conferences by a nonprofit. |
Retail, Publication, Amusement | 04/02/2019 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR18-008 |
Taxability of video production business |
Retail | 12/10/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 18-005 |
Durable Medical Equipment - Glucose Monitors |
Retail | 07/02/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 18-004 |
Cafeteria Subsidies |
Restaurant | 06/12/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 18-002 |
Mobile Point of Sale Devices |
Restaurant | 05/31/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR18-001 |
Irrigation Systems |
Retail | 03/28/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 17-001 |
Software |
Personal Property Rental | 01/03/2018 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR17-011 |
Taxability of the operator of an online marketplace. |
Retail | 07/26/2017 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 17-010 |
Installation of Solar Power Plant |
Retail, Prime Contracting | 04/28/2017 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 17-006 |
Propane Delivery and Refill Services |
Utilities, Retail | 01/31/2017 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 17-005 |
Propane Delivery and Refill Services |
Utilities, Retail | 01/31/2017 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR17-003 |
Prime Contracting v. Service |
Prime Contracting | 01/09/2017 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR17-002 |
Prime Contracting - Dual Entity Structure |
Prime Contracting | 01/03/2017 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR16-009 |
Installation of Solar Components |
Prime Contracting | 09/24/2016 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR16-011 |
Software |
Personal Property Rental | 09/23/2016 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR16-010 |
Governmental vs. Proprietary Function |
City Tax | 08/26/2016 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR16-008 |
Prime Contracting v. service |
Prime Contracting | 07/14/2016 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR16-007 |
Property management TPT liability |
City Tax | 07/14/2016 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR16-003 |
Prime Contracting-dual entity structure |
Prime Contracting | 04/18/2016 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR16-004 |
Prime Contracting-dual entity structure |
Prime Contracting | 04/18/2016 |