Skip to main content

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].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Legal Research
  • Letter Rulings
  • Legal Research
    • Decisions
    • Letter Rulings
    • Procedures
    • Rulings
    • Tax Notices
    • Conformity to IRC
    • Public Comment for Administrative Rulemaking
    • Public Comment for Rulings, Procedures, and Other Documents
    • Arizona Administrative Code
    • Arizona Revised Statutes

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.

Print Friendly, PDF & Email
Document Type Category Document ID Description Tags Decision Date
Letter Rulings Transaction Privilege and Use Taxes LR12-003

Site Fees

Personal Property Rental 12/11/2012
Letter Rulings Transaction Privilege and Use Taxes LR11-004A

Machinery & Equipment

Retail 06/13/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-002

Tours

Amusement 04/05/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-001

Solar Energy Device

Prime Contracting 02/13/2012
Letter Rulings Transaction Privilege and Use Taxes LR11-012

Prosthetic Appliance

Retail 08/15/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-010

Software

Personal Property Rental 06/22/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-011

Software

Personal Property Rental 06/22/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-009

Employee Incentive Program

Retail 06/14/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-007

Discount Credit Invoice

Retail 05/11/2011
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 LR10-009

Lease of Pallets

Personal Property Rental 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

Amusement 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 LR10-011

Event Planners

Restaurant 11/08/2010
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

Commercial Lease 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
  • « first
  • ‹ previous
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • next ›
  • last »
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers