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Arizona
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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Rulings Transaction Privilege and Use Taxes TPR 93-42 Rescinded on 12/18/2012 08/23/1993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Rulings Transaction Privilege and Use Taxes TPR 93-36 Rescinded on 12/18/2012 06/25/1993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Rulings Transaction Privilege and Use Taxes TPR 93-25 Rescinded on 12/18/2012 04/16/1993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
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Arizona
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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