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:
Anna Muldowney, 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
Transaction Privilege Tax: Draft ruling on the taxation of remotely accessed servers.
The comment period closed on January 17, 2022.
Arizona Transaction Privilege Tax Ruling 21-XX
Transaction Privilege Tax and Use Tax: Draft ruling on imposition of use tax on motor vehicles removed from inventory.
The comment period closed on December 23, 2022.
Arizona Transaction Privilege Tax Ruling TPR 22-X
Qualified Charitable Organization Tax Credit: Draft documents providing guidelines and guidance on the qualifying charitable organization (QCO) tax credit program.
The comment period closed December 19, 2022.
QCO Draft Guidelines and Guidance
We welcome individuals from these organizations to participate in one of two listening sessions aimed at gathering feedback related to the new QCO guidelines and guidance. To participate in one of these sessions, click the link below for the applicable meeting and complete the registration. The meeting information will then be emailed to participants 30 minutes before the start of your session. The Department appreciates every organization’s time and effort in reviewing these guidelines and providing feedback.
Qualified Charitable Organization (QCO) Listening Session One
Wednesday, December 7, 2022
Qualified Charitable Organization (QCO) Listening Session Two
Thursday, December 8, 2022
Individual 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
The comment period closed on December 4, 2020
Liquor (Luxury) Tax: Ruling on the taxation of ready-to-drink (RTD) beverages.
The comment period closed on October 5, 2020.
Arizona Luxury Tax Ruling LTR 20-3
Tobacco (Luxury) Tax: Notice for Remote Tobacco Sellers
The comment period closed on March 3, 2021.
Tobacco (Luxury) Tax: Obligation of retailers to exclusively purchase tobacco products from licensed Arizona distributors.
The comment period closed on September 3, 2021.
Transaction Privilege Tax and Use Tax: Draft ruling on imposition of transaction privilege tax on sales of agricultural machinery and equipment under the retail classification and on leases of agricultural machinery and equipment under the personal property rental classification.
The comment period closed on November 5, 2022.
- Draft: Arizona Transaction Privilege Tax Ruling TPR 22-XX
- Final: Arizona Transaction Privilege Tax Ruling TPR 25-1
No public comments were received by the Department on the draft of TPR 25-1.
Transaction Privilege Tax and Use Tax: Draft procedure for documenting nontaxable sales of motor vehicles to nonresidents and Native Americans.
The comment period closed March 8, 2024.
- Draft: Arizona Transaction Privilege Tax Procedure TPP 24-X
- Final: Arizona Transaction Privilege Tax Procedure TPP 24-1
No public comments were received by the Department on the draft of TPP 24-1.
Transaction Privilege Tax and Use Tax: Draft ruling regarding whether out-of-state business has substantial nexus and if so how it should source its sales.
The comment period closed September 30, 2024.
- Draft: Arizona Transaction Privilege Tax Ruling TPR 24-XX
- Final: Arizona Transaction Privilege Tax Ruling TPR 24-1
One public comment was received by the Department on the draft of TPR 24-1 to which the Department responded. Please see below for the comment received and the Department's response to the comment.
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)
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.
Arizona Transaction Privilege Tax Ruling TPR 20-2
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: 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.
Arizona Transaction Privilege Tax Ruling TPR 21-1
Transaction Privilege Tax: Draft ruling replacing TPR 95-11 and addressing the statutory changes to TPT as imposed on transactions occurring on Native American reservations.
The comment period closed on March 30, 2022.
Arizona Transaction Privilege Tax Ruling TPR 22-11 - Replace TPR 95-11
Tobacco, Transaction Privilege Tax, and Use Tax: Draft ruling providing guidance on remote sales of tobacco, CBD, and liquor.
The comment period closed on July 22, 2022.
Arizona Luxury Tax Notice Joint TPN 22-1/LTN 22-1
Transaction Privilege Tax and Use Tax: Draft ruling providing guidance on the prosthetic appliance exemption from TPT and use taxes.
The comment period closed on May 31, 2022.
Arizona Transaction Privilege Tax Ruling TPR 23-1