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| Rulings | Transaction Privilege and Use Taxes | TPR 93-42 | Rescinded on 12/18/2012 | 08/23/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-40 | Out-of-State Contractors Performing Work in Arizona | 07/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-39 | Commercial Rentals Between Affiliated Parties | 07/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-37 | Transporting by Third Party Independent Contractors | 06/25/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-36 | Rescinded on 12/18/2012 | 06/25/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-35 | Coliseum Sponsored Events Under Amusements | 06/25/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-34 | Admission Income for Exempt Organizations | 05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-33 | Use of Coupons by Restaurants | 05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-32 |
Mining of Flux |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-31 |
Retail Sales With Service |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-30 |
Income From Catering Services |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-29 |
Exemption for Job Printing for Free Newspapers or Magazines |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-26 |
Newspaper Sales |
04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-25 | Rescinded on 12/18/2012 | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-24 |
Food Sales to University Students |
04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-23 | Taxation of Amusement Machines | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-22 | Subscription Income on Sales Out-of-State | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-21 | Publications to Encourage Tourist Travel in Arizona | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-20 | Taxation of Utility Cooperatives | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-19 | Taxation of Layaway S | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-28 |
TPR 93-28 4/16/1993 Rescinded on 3/20/2018 |
04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-27 |
Judicial Claim Awards Under Prime Contracting |
04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-16 | Services and Gratuities Under Restaurant Classification | 04/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-15 | Telecommunication Services to U.S. Government | 04/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-14 | Late Charges Under Utility Classification | 04/06/1993 |