Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Transaction Privilege and Use Taxes | TPR 22-1 |
Taxation on Native American Reservations (SUPERSEDES AND RESCINDS ARIZONA SALES TAX RULING 95-11) |
05/10/2022 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 21-1 |
Scope of utility deduction for qualified smelting or manufacturing businesses. |
08/13/2021 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 20-2 |
State and local privilege tax sourcing of retail sales, lease, and rental transactions. |
10/06/2020 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 20-1 |
Whether taxpayers have reasonable cause for not timely filing or paying applicable transaction privilege taxes to the department due to the COVID-19 emergency and subsequent measures taken to protect public health. |
07/14/2020 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 19-2 |
Sales of Seeds and Plants (Supersedes TPR 93-12) |
Retail | 12/24/2019 |
| Rulings | Transaction Privilege and Use Taxes | TPR 16-1 |
Rescinded |
10/01/2019 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 16-3 |
Rescinded. |
08/27/2019 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 19-1 |
Whether property management companies had reasonable cause for not timely filing and/or paying applicable taxes to the Department as a result of confusion or misunderstanding of their filing/payment responsibilities under a new electronic filing/payment system implemented by the Department. |
04/15/2019 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 18-1 |
The taxation of livestock and poultry feed, salts, vitamins, and other additives for livestock or poultry consumption. The tax treatment of food producers. |
01/04/2018 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 16-2 | Application of the jet fuel excise and use tax on the sale and purchase of jet fuel for periods beginning from and after January 1, 2015. (RESCINDS AND SUPERSEDES TPR 94-9) | 09/20/2016 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 12-1 | Taxation of persons engaged in the business of renting and servicing portable toilets | 12/18/2012 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 08-1 | RESCINDED AND SUPERSEDED ON 9-20-16 – See TPR 16-1 | 07/30/2008 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-2 | RESCINDED -- SEE RESCISSION OF ARIZONA TRANSACTION PRIVILEGE TAX RULING DATED 7/29/08 | 07/29/2008 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-2 | Qualifying Direct Costs | 12/19/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-1 | Taxation of Charges for Goods, Services or Activities Customarily Provided in the Course of the Business of Operating a Transient Lodging Facility (Effective January 1, 2007) | 09/14/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-1 Matrix | Arizona Tax Matrix for Hotel/Motel Lodging Industry | 09/14/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 04-1 | Taxation of Mobile Telecommunications Services | 07/07/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-12 | Superceded and rescinded | 03/02/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 01-1 | RESCINDED -- SEE RESCISSION OF ARIZONA TRANSACTION PRIVILEGE TAX RULING DATED 2/9/04 | 02/09/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-4 | Motor Carrier Exemption for Leasing to Transporters (SUPERSEDES ARIZONA TRANSACTION PRIVILEGE TAX RULING TPR 95-10) | 12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-3 | Motor Carrier Exemption for Allocated Fleets (SUPERSEDES ARIZONA TRANSACTION PRIVILEGE TAX RULING TPR 95-9) | 12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-2 | Motor Carrier Exemption for Lessors (SUPERSEDES ARIZONA TRANSACTION PRIVILEGE TAX RULING TPR 95-8) | 12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-3 | RESCINDED -- SEE RESCISSION OF ARIZONA TRANSACTION PRIVILEGE TAX RULING DATED 11/6/03 | 11/06/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-7 | The Imposition of Transaction Privilege Tax on the Business of Leasing Automobiles on a Long-term Basis | 05/22/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-5 | Exemption for Sales of Materials to Publicly Funded Libraries for Use by the Public | 05/22/2003 |