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Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

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Rulings

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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 Use UTR 02-1 Use Tax on Purchases of Printed Matter From an Out-of-State Printer 04/24/2002
Rulings Use UTR 00-1 Tax Liability Resulting from a Purchase of Tangible Personal Property from an In-State Vendor 03/08/2000
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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