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 LR04-005

Machinery & Equipment

Retail 06/10/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-004

Prescription drugs

Retail 05/24/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-001

Paging Services

Telecommunications 05/19/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-003

Storage Services

Commercial Lease 03/11/2004
Letter Rulings Transaction Privilege and Use Taxes LR03-014

Prosthetic Appliances

Retail 12/11/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-011

Audio Bridging

Telecommunications 10/23/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-013

Cable Television Provider

Telecommunications 10/23/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-012

Convenience Copiers

Personal Property Rental 10/23/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-009

"Sponsored" under A.R.S. 42-5073

Amusement 07/11/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-008

Sales for Resale

Retail 07/08/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-007

Like-Kind Exchanges

Retail 06/13/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-006

Carrier Fees

Publication 05/27/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-005

Machinery and Equipment

Retail 05/16/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-004

Chemicals used in Printing

Retail 05/09/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-003

Affiliated Corporations

Commercial Lease 05/02/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-002

Finance Agreement

Retail 03/27/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-001

Safe Deposit Boxes

Other 03/03/2003
Letter Rulings Transaction Privilege and Use Taxes LR02-021

Personal Television Services

Retail 11/27/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-022

Personal Television Services

Retail 11/27/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-020

Computer Software/Data Processing Service Agreements

Retail 11/05/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-015

Re-rental of Rooms

Transient Lodging 09/12/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-009

Sales by Nonprofit Hospitals

Retail 05/20/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-013

Prosthetic Appliances

Retail 05/20/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-006

Natural Gas Consumed in Generation of Electricity

Utilities 05/08/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-007

Sales to Government Agencies

Retail 05/08/2002
  • « first
  • ‹ previous
  • …
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 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