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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 LR98-002

Motor Carrier Fee

Transporting 01/20/1998
Letter Rulings Transaction Privilege and Use Taxes LR98-001

Lease of Motor Vehicles

Personal Property Rental 01/12/1998
Letter Rulings Transaction Privilege and Use Taxes LR97-004

Advertising Coupons

Job Printing 11/05/1997
Letter Rulings Transaction Privilege and Use Taxes LR97-003

Indian Reservation

Prime Contracting 08/05/1997
Letter Rulings Transaction Privilege and Use Taxes LR97-002

Discount Buying Club

Retail 06/16/1997
Letter Rulings Transaction Privilege and Use Taxes LR97-002

Discount Buying Club

Job Printing 06/16/1997
Letter Rulings Transaction Privilege and Use Taxes LR97-001

Internet Access Charges

Telecommunications 05/09/1997
Letter Rulings Transaction Privilege and Use Taxes LR95-013A

Indian Reservation

Prime Contracting 02/12/1997
Letter Rulings Transaction Privilege and Use Taxes LR96-013

Indian Reservation

Prime Contracting 12/16/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-010

Lease of Motor Vehicles

Personal Property Rental 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-012

Finance Agreement vs. Lease

Personal Property Rental 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-010

Lease of Motor Vehicles

Retail 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-011

Agency Agreement

Retail 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-012

Finance Agreement vs. Lease

Retail 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-009

Irrigation Booster Pump

Retail 11/13/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-008

Lease of Motor Vehicles

Personal Property Rental 08/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-008

Lease of Motor Vehicles

Retail 08/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-007

Qualifying Hospital Exemptions

Retail 07/10/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-006

Test Vehicles

Retail 05/06/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-005

Concierge Services

Transient Lodging 02/29/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-004

Design & Engineering Fees/M&E

Prime Contracting 02/22/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-004

Design & Engineering Fees/M&E

Retail 02/22/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-003

Lease of Motor Vehicles

Retail 02/12/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-003

Lease of Motor Vehicles

Personal Property Rental 02/12/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-001

Nontaxable Business Activity

Prime Contracting 02/07/1996
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