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TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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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 Transaction Privilege and Use Taxes LR 21-003

Rental of digital information and data.

Personal Property Rental 05/27/2021
Letter Rulings Transaction Privilege and Use Taxes LR 21-002

Sourcing the city privilege tax on long-term motor vehicles for an out-of-state lessor.

Personal Property Rental, Sourcing 04/19/2021
Letter Rulings Transaction Privilege and Use Taxes LR21-001

Retail Classification, baked goods delivered

Retail 03/22/2021
Letter Rulings Transaction Privilege and Use Taxes LR 20-016

Implications of A.R.S. § 42-5075(Q) when a property developer is required by the sales contract to complete unfinished modifications/improvements to the land.

Prime Contracting 12/10/2020
Letter Rulings Transaction Privilege and Use Taxes LR 20-012

Retail - Sales of Insertable Cardiac Monitors

Retail 09/18/2020
Letter Rulings Transaction Privilege and Use Taxes LR 20-011

Membership fees as a nontaxable separate line of business

Retail, Membership, Nonprofit 09/01/2020
Letter Rulings Transaction Privilege and Use Taxes LR 22-003

Long term ground lease of improved real property.

Commercial Lease, Speculative Builder 09/01/2020
Letter Rulings Transaction Privilege and Use Taxes LR 20-008

Tower Crane, Mobile Crane and Construction Hoist Rentals

Personal Property Rental, Prime Contracting, Publication 07/16/2020
Letter Rulings Transaction Privilege and Use Taxes LR-20-003

Arizona use tax on the cost of products and supplies stored and tested in its Arizona warehouse prior to being shipped outside the state.

Use Tax, Publication 03/23/2020
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 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 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 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 17-005

Propane Delivery and Refill Services

Utilities, Retail 01/31/2017
Letter Rulings Transaction Privilege and Use Taxes LR 17-006

Propane Delivery and Refill Services

Utilities, Retail 01/31/2017
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