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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	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