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 | LR11-006 |
Partial Refund of Sales Price |
General | 05/04/2011 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR11-005 |
Custom/Canned Software |
Personal Property Rental | 04/19/2011 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR11-004 |
Machinery & Equipment |
Retail | 03/30/2011 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR11-002 |
Manufactured Buildings |
Prime Contracting | 03/14/2011 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-011 |
Event Planners |
Transporting | 11/08/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-011 |
Event Planners |
Restaurant | 11/08/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-009 |
Lease of Pallets |
Personal Property Rental | 11/08/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-011 |
Event Planners |
Amusement | 11/08/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-011 |
Event Planners |
Commercial Lease | 11/08/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-011 |
Event Planners |
Personal Property Rental | 11/08/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-011 |
Event Planners |
Retail | 11/08/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-007 |
Lease of Software |
Personal Property Rental | 03/24/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-006 |
Rental of Breathalyzer Device Installed in DUI Driver’s Vehicle |
Personal Property Rental | 03/05/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-005 |
Motor Vehicle Dealer’s Transfer Fees Independent of Sale |
Retail | 03/05/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-004 |
Out-of-State Entity Coordination of Repair of Real Property in Arizona |
Prime Contracting | 03/04/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-003 |
Sign Installation and Maintenance Agreements |
Prime Contracting | 02/24/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-002 |
Prosthetic Appliances |
Retail | 02/10/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR10-001 |
Vehicle Service Contracts Included in Lease Agreements |
Personal Property Rental | 01/15/2010 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR09-007 |
Lease of software |
Personal Property Rental | 12/02/2009 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR09-006 |
Sale of Drugs and Medical Devices |
Retail | 10/27/2009 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR09-005 |
Sale of Drugs |
Retail | 10/26/2009 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR09-002 |
Research & Development Equipment Installation |
Prime Contracting | 07/13/2009 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR09-002 |
Research & Development Equipment |
Retail | 07/13/2009 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR09-003 |
Returnable Containers |
Personal Property Rental | 07/08/2009 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR09-001 |
Sale or Lease of Software/Software Maintenance |
Personal Property Rental | 02/03/2009 |