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Arizona
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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.

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Document Type Category Document ID Description Tags Decision Date
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
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
Rulings Luxury LTR 94-1

RESCINDED AND SUPERSEDED ON 12/18/17 - SEE LTR 17-3

11/28/1994
Rulings Partnership Pre 1991

All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.

12/01/2010
Rulings Partnership PTR 09-1

RESCINDED ON JANUARY 31, 2017

07/08/2009
Rulings Partnership PTR 02-1

RESCINDED ON 11/25/19

04/15/2004
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
Rulings Partnership PTR 94-1

Rescinded on 8/17/2020

04/04/1994
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Rulings Partnership PTR 93-2 Rescinded on 12/18/2012 04/30/1993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

08/14/2000
Rulings Taxpayer Bill of Rights TBR 97-2

Use Tax for Private Schools

02/02/1997
Rulings Taxpayer Bill of Rights TBR 97-1

Understatement of Tax Due to Misunderstanding of Tax Laws

02/01/1997
Rulings Transaction Privilege and Use Taxes TPR 22-1

Taxation on Native American Reservations (SUPERSEDES AND RESCINDS ARIZONA SALES TAX RULING 95-11)

05/10/2022
Rulings Transaction Privilege and Use Taxes TPR 21-1

Scope of utility deduction for qualified smelting or manufacturing businesses.

08/13/2021
Rulings Transaction Privilege and Use Taxes TPR 20-2

State and local privilege tax sourcing of retail sales, lease, and rental transactions.

10/06/2020
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.

07/14/2020
Rulings Transaction Privilege and Use Taxes TPR 19-2

Sales of Seeds and Plants (Supersedes TPR 93-12)

Retail 12/24/2019
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Arizona
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Arizona Department of Revenue
(602) 255-3381
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