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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 93-18 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Rescinded and Superseded on 12/20/2019  - See TPR 19-2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Rulings Transaction Privilege and Use Taxes TPR 93-7 Rescinded on 12/18/2012 02/19/1993
Rulings Transaction Privilege and Use Taxes TPR 93-6 Rescinded on 12/18/2012 02/19/1993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
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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