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 | Individual Income Tax | ITR 93-23 |
SUPERSEDED ON 5-14-2014 – SEE ITR 14-2 |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-20 |
Income Reporting Requirements of Resident and Nonresident Spouses Who File Separate Arizona Individual Income Tax Returns |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-19 |
Deductions, Exemptions, and Credits for Married Taxpayers Who File Separate Arizona Individual Income Tax Returns |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-18 |
Income Reporting Requirements for Married Arizona Residents Who File Separate Arizona Individual Income Tax Returns |
12/06/1993 | |
| Rulings | Individual Income Tax | ITR 93-28 |
Rescinded on 5/31/2011 |
12/03/1993 | |
| Rulings | Individual Income Tax | ITR 93-27 |
Arizona Tax Treatment of IRA Distributions to an Arizona Resident Individual |
12/03/1993 | |
| Rulings | Individual Income Tax | ITR 93-15 |
Rescinded on 5/31/2011 |
07/23/1993 | |
| Rulings | Individual Income Tax | ITR 93-13 |
Other State Pension Income and the $2,500 Subtraction for Arizona State and Local Pension Income |
07/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-10 |
Rescinded on 5/31/2011 |
05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-9 |
Deductibility of Employment Related Legal Expenses Incurred in Relation to a Job Suspension |
05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-8 |
RESCINDED ON 11/25/19 |
05/24/1993 | |
| Rulings | Individual Income Tax | ITR 93-3 |
Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Participate in the Filing of a Composite Return with Another State |
04/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-2 |
Tax Year for Individuals |
04/08/1993 | |
| Rulings | Individual Income Tax | ITR 93-7 |
Rescinded on 7/17/2014 |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-6 |
Audit Adjustments of Arizona Gross Income |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-5 |
Arizona's Income Tax Treatment of the Capital Gain Portion of a Lump Sum Distribution from a Qualified Retirement Plan |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 93-4 |
Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Are Shareholders of an S Corporation |
03/29/1993 | |
| Rulings | Individual Income Tax | ITR 92-4 |
SUPERSEDED ON 12/10/2012 – SEE ITR 12-1 |
12/17/1992 | |
| Rulings | Individual Income Tax | ITR 92-3 |
Rescinded on 5/31/2011 |
11/30/1992 | |
| Rulings | Individual Income Tax | ITR 91-2 |
SUPERSEDED ON 8/17/2011 – SEE ITR 11-6 |
04/02/1991 | |
| Rulings | Individual Income Tax | ITR 91-1 |
SUPERSEDED ON 5/3/2011 – SEE ITR 11-1 |
02/15/1991 | |
| Rulings | Luxury | LTR 21-1 |
Obligation of retailers to exclusively purchase tobacco products from licensed Arizona distributors. |
09/08/2021 | |
| Rulings | Luxury | LTR 20-3 |
Application of liquor (luxury) tax to ready-to-drink (RTD) beverages. |
10/27/2020 | |
| Rulings | Luxury | LTR 20-2 |
The classification of whole leaf tobacco under Arizona Revised Statutes (A.R.S.) § 42-3052. |
06/12/2020 | |
| Rulings | Luxury | LTR 20-1 |
Treatment of "heat-not-burn" products for tobacco tax purposes. |
03/25/2020 |