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| Rulings | Individual Income Tax | ITR 92-3 | Rescinded on 5/31/2011 | 11/30/1992 | |
| Rulings | Individual Income Tax | ITR 91-2 | Superseded on 8/17/2011 – see ITR 11-6 |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| Rulings | Individual Income Tax | ITR 91-1 | Superseded on 5/3/2011 – see ITR 11-1 |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 | Withholding Tax | WTR 16-1 | Arizona Withholding Requirements Imposed on Tip Income (Supersedes WTR 92-1) | 07/25/2016 | |
| Rulings | Withholding Tax | WTR 16-4 | Determining Whether a Worker is an Employee or Independent Contractor for Arizona Withholding Tax Purposes (Supersedes WTR 93-3) | 07/25/2016 | |
| Rulings | Withholding Tax | WTR 16-2 | Arizona's Withholding Requirements Imposed on Employee Benefits (Supersedes WTR 93-1) | 07/25/2016 | |
| Rulings | Withholding Tax | WTR 16-3 | Arizona Income Tax Withholding for Baby-Sitters, Governesses and Nannies (Supersedes WTR 93-2) | 07/25/2016 | |
| Rulings | Withholding Tax | Pre 1991 | All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. | 12/01/2010 | |
| Rulings | Withholding Tax | WTR 99-2 | Superseded on 7/25/2016 – see WTR 16-5 |
02/02/1999 | |
| Rulings | Withholding Tax | WTR 99-1 | Rescinded on 8/17/2020 | 02/02/1999 | |
| Rulings | Withholding Tax | WTR 93-2 | Superseded on 7/25/2016 – see WTR 16-3 |
04/23/1993 | |
| Rulings | Withholding Tax | WTR 93-3 | Superseded on 7/25/2016 – see WTR 16-4 |
04/23/1993 | |
| Rulings | Withholding Tax | WTR 93-1 | Superseded on 7/25/2016 – see WTR 16-2 |
03/29/1993 | |
| Rulings | Withholding Tax | WTR 92-3 | Arizona Income Tax Withholding For: I. Nonresident Individuals Working in Arizona and II. Resident Individuals Working Outside of Arizona | 10/01/1992 | |
| 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 | |
| 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 | |
| Rulings | Luxury | LTR 18-1 | Imposition of Arizona luxury privilege tax on Cavendish tobacco | 04/17/2018 | |
| Rulings | Luxury | LTR 17-3 | Tax treatment of sales of tobacco products. Rescinds and supersedes LTR 94-1 |
12/18/2017 | |
| Rulings | Luxury | LTR 17-2 | Use of Vehicle or Residence to Store, Sell or Distribute Tobacco Products | 07/28/2017 | |
| Rulings | Luxury | LTR 17-1 | Imposition of Arizona luxury privilege tax and regulations on whole leaf tobacco | 06/22/2017 |