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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|
Imposition of Arizona luxury privilege tax on Cavendish tobacco
Tax treatment of sales of tobacco products. RESCINDS AND SUPERSEDES LTR 94-1
Use of Vehicle or Residence to Store, Sell or Distribute Tobacco Products
|Rulings||Luxury||LTR 17-1||Imposition of Arizona luxury privilege tax and regulations on whole leaf tobacco||06/22/2017|
|Rulings||Luxury||LTR 15-1||Various transfers of untaxed tobacco products between manufacturers, importers, and distributors||01/23/2015|
|Rulings||Luxury||LTR 04-1||Refunding and Redemption Issues Concerning Loss or Theft of, Damage to, and Erroneous Usage of Revenue Stamps Held by Cigarette Distributors||03/04/2004|
|Rulings||Luxury||LTR 04-2||Imposition of Arizona Luxury Privilege Tax on Molasses Tobacco||03/03/2004|
RESCINDED AND SUPERSEDED ON 12/18/17 - SEE LTR 17-3
All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.
RESCINDED ON JANUARY 31, 2017
RESCINDED ON 11/25/19
|Rulings||Partnership||PTR 97-2||Limited Liability Companies (SUPERSEDES PTR 94-2)||08/08/1997|
|Rulings||Partnership||PTR 97-1||Federal "Check-The-Box Rules" on Elective Tax Classification||07/22/1997|
Rescinded on 8/17/2020
|Rulings||Partnership||PTR 93-3||Penalty for Filing an Incomplete Arizona Partnership Income Tax Return||04/30/1993|
|Rulings||Partnership||PTR 93-2||Rescinded on 12/18/2012||04/30/1993|
|Rulings||Partnership||PTR 93-1||Tax Year for a Partnership and Due Date for Short Period Arizona Partnership Returns||04/08/1993|
|Rulings||Taxpayer Bill of Rights||TBR 00-1||
Personal Property Rentals - Tanning Beds
|Rulings||Taxpayer Bill of Rights||TBR 97-2||
Use Tax for Private Schools
|Rulings||Taxpayer Bill of Rights||TBR 97-1||
Understatement of Tax Due to Misunderstanding of Tax Laws
|Rulings||Transaction Privilege and Use Taxes||TPR 22-1||
Taxation on Native American Reservations (SUPERSEDES AND RESCINDS ARIZONA SALES TAX RULING 95-11)
|Rulings||Transaction Privilege and Use Taxes||TPR 21-1||
Scope of utility deduction for qualified smelting or manufacturing businesses.
|Rulings||Transaction Privilege and Use Taxes||TPR 20-2||
State and local privilege tax sourcing of retail sales, lease, and rental transactions.
|Rulings||Transaction Privilege and Use Taxes||TPR 20-1||
Whether taxpayers have reasonable cause for not timely filing or paying applicable transaction privilege taxes to the department due to the COVID-19 emergency and subsequent measures taken to protect public health.
|Rulings||Transaction Privilege and Use Taxes||TPR 19-2||
Sales of Seeds and Plants (Supersedes TPR 93-12)