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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 LR07-001

Finance Agreement v. Lease

Retail 03/19/2007
Letter Rulings Transaction Privilege and Use Taxes LR06-006

Auction Sales

Retail 11/22/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-005

Services

Retail 08/16/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-004

Computer Software / Hardware Services

Retail 06/28/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-003

Offsite Construction/Subcontractor

Other 06/01/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-003

Offsite Construction/Subcontractor

Prime Contracting 06/01/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-002

Digital Subscriber Line Service (DSL)

Telecommunications 03/07/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-001

Machinery and Equipment

Retail 01/24/2006
Letter Rulings Transaction Privilege and Use Taxes LR05-013

Party Packages

Amusement 12/20/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-012

Sales to Nonresident Common Carriers

Retail 12/20/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-010

Sales of Photography& Website Ad Services

Retail 09/26/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-011

Sales of Job Printing from Out of State

Job Printing 09/26/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-009

Safe Deposit Boxes

Other 09/21/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-008

Computer Software

Retail 09/08/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-007

Prime Contracting

Prime Contracting 09/01/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-005

Manufacturer's Tax Liability under AZ Lemon Law

Other 06/29/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-004

Machinery and Equipment

Prime Contracting 06/14/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-004

Machinery and Equipment

Retail 06/14/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-003

Sale & Installation of Gas Station Equipment

Prime Contracting 06/14/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-002

Prosthetic Devices

Retail 06/13/2005
Letter Rulings Transaction Privilege and Use Taxes LR04-009

Processing

Mining 01/20/2005
Letter Rulings Transaction Privilege and Use Taxes LR04-010

Lease of Software for Use In-State

Personal Property Rental 11/15/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-008

Machinery & Equipment Used in Recycling Process

Retail 10/21/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-007

Lease of Software for Use Out-of-State

Personal Property Rental 08/31/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-006

Copying Services

Job Printing 06/22/2004
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