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 93-18 | The Applicability of the Transaction Privilege and Use Tax to Insurance Companies | 04/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-17 | Sales of Food or Drink by V.A. Organizations | 04/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-13 | Taxation of Aircraft Flights | 03/15/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-12 |
Rescinded and Superseded on 12/20/2019 - See TPR 19-2 |
03/15/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-11 | Transfer of Assets Pursuant to I.R.C. § 338 | 03/15/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-10 | Inserting Advertising Supplements Under Job Printing | 03/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-9 | Corporation Exemption Under Commercial Lease for Nonprofit and S Corporations | 03/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-2 | Taxation of the Sale of Road Material | 03/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-5 | Copying Equipment Under the Job Printing Classification | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-4 | Flight Instruction and the Rental of the Airplane | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-7 | Rescinded on 12/18/2012 | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-6 | Rescinded on 12/18/2012 | 02/19/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-3 | The Tax Treatment Under the Retail Classification of the Involuntary Conversion of Vehicles Which are Held for Sale or Lease by a Dealer or Lessor | 01/28/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-1 | Application of the Car Rental Surcharge | 01/11/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-6 | Contribution Compensation Under the Utilities Classification | 12/08/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-7 | The Allowable Deduction for Reimbursements for Utility Services Under the Commercial Lease Classification | 12/04/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-5 | Warranties | 12/02/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-4 | Whether Raw Materials or Component Parts Which Were Exempt From the Transaction Privilege Tax When Purchased are Subject to the Use Tax When Used in Defective Products Which are Discarded or Destroyed | 08/14/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-1 | Hot Air Balloon Activities | 03/10/1992 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 91-1 | Taxation of Income From Telephone Directories | 02/13/1991 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 90-3 | Taxation of Activities at an Airport | 10/15/1990 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 90-2 | Taxation of Transfer | 07/10/1990 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 90-1 | Rescinded on 12/18/2012 | 02/02/1990 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 89-1 | Amusement Events | 05/12/1989 |