Public Comment for Rulings, Procedures, and Other Documents
Draft Documents for Public Comment
ADOR has proposed the following rulings, procedures, and other miscellaneous documents. In an ongoing effort to engage with and inform the public of state and local tax issues, we would appreciate your written feedback. We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents.
Please submit your comments according to the subject matter of the draft to the following contacts.
For documents on transaction privilege tax, use tax, or general tax administration:
Lisa Querard, Research and Policy Lead Administrator
Email: [email protected]
For documents on individual income, corporate income, or withholding tax:
Rory Wilson, Tax Policy Lead Counsel
Email: [email protected]
For documents on tobacco and liquor taxes:
Howard Cohen, Tobacco Tax Counsel
Email: [email protected]
Mailing address:
Arizona Department of Revenue - Taxpayer Services Division
Taxpayer, Executive and Legislative Issues
1600 W. Monroe St., Division Code 3
Phoenix, Arizona 85007
Fax: (602) 716-7996
The comment periods are closed for the following documents:
Income Tax: Publication Marijuana (Medical Only, Adult Use Only, Dual Licensee)
The comment period closed on February 5, 2021.
Individual Income Tax: Procedure on Claiming the credit for taxes paid to a foreign country
Comment Period closed December 4, 2020
Liquor (Luxury) Tax: Ruling on the taxation of ready-to-drink (RTD) beverages.
The comment period closed on October 5, 2020.
Luxury Tax: Notice for Remote Tobacco Sellers
The comment period closed on March 3, 2021.
Luxury Tax Ruling: Obligation of retailers to exclusively purchase tobacco products from licensed Arizona distributors.
The comment period closed on September 3, 2021.
Transaction Privilege Tax: Ruling on the scope of the state transaction privilege tax deduction for qualified smelting or manufacturing businesses found at Arizona Revised Statutes § 42-5063(C)(6) for state and county privilege taxes levied under the utilities classification.
The comment period closed on July 5, 2021.
Transaction Privilege Tax: Notice of Proposed Rulemaking on restaurant gratuities (tips) amending A.A.C. R15-5-1708.
The comment period closed on September 4, 2020.
Notice of Proposed Rulemaking A.A.C. 15-5
Transaction Privilege Tax: Draft ruling on sourcing retail and lease transactions for state and local privilege tax purposes under A.R.S. § 42-5040.
The comment period closed on August 19, 2020.
Transaction Privilege Tax: Ruling on whether taxpayers have reasonable cause for not timely filing or paying to the department due to the COVID-19 emergency and subsequent measures taken to protect public health.
The comment period closed on July 13, 2020.
Arizona Transaction Privilege Tax Ruling TPR 20-01
Transaction Privilege Tax: Procedure on the process for requesting COVID-19 related penalty abatement (TPT accounts only).
The comment period closed on July 13, 2020.
Process for Requesting COVID-19 Related Penalty Abatement (TPT Accounts Only)