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TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.

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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 Transaction Privilege and Use Taxes TPR 02-1 Complimentary Food and Drink Provided by Restaurants or Lodging Facilities (SUPERSEDES AND RESCINDS TPR 96-3) 02/19/2002
Rulings Transaction Privilege and Use Taxes TPR 01-3 Groundwater and Soil Remediation (SUPERSEDES AND RESCINDS TPP 97-3) 11/26/2001
Rulings Transaction Privilege and Use Taxes TPR 01-2 Sale and/or Delivery of Water 08/20/2001
Rulings Transaction Privilege and Use Taxes TPR 00-4 Exemption for Sales or Leases of Tangible Personal Property to Nonprofit Charitable Organizations that Regularly Serve Meals to the Needy and Indigent on a Continuing Basis at No Cost. 12/06/2000
Rulings Transaction Privilege and Use Taxes TPR 00-2

TPR 00-2  8/28/2000     Rescinded on 6/11/2018

08/28/2000
Rulings Transaction Privilege and Use Taxes TPR 00-1

TPR 00-1  8/28/2000     Rescinded on 6/11/2018

08/28/2000
Rulings Transaction Privilege and Use Taxes TPR 99-9 Sales/Purchases of Natural Gas or Liquefied Petroleum Gas (SUPERSEDES AND RESCINDS TPR 95-19) 10/22/1999
Rulings Transaction Privilege and Use Taxes TPR 99-8 Residential Care Facilities Operated in Conjunction With a Licensed Nursing Care Institution (SUPERSEDES TPR 93-38) 07/29/1999
Rulings Transaction Privilege and Use Taxes TPR 99-7 Taxation of Mailbox Businesses 07/29/1999
Rulings Transaction Privilege and Use Taxes TPR 99-6 Taxation of Income Derived from Sending and Receiving FAX Messages (SUPERSEDES IN PART TPR 92-3) 06/01/1999
Rulings Transaction Privilege and Use Taxes TPR 99-4 Airline Food (THIS RULING RESCINDS TPR 96-4) 02/17/1999
Rulings Transaction Privilege and Use Taxes TPR 99-3 Dental Prosthetic Appliances 02/17/1999
Rulings Transaction Privilege and Use Taxes TPR 99-2 Taxability of Businesses that Provide Parking 02/17/1999
Rulings Transaction Privilege and Use Taxes TPR 99-1 Transactions with the United States Government (SUPERSEDES AND RESCINDS TPR 95-16) 01/12/1999
Rulings Transaction Privilege and Use Taxes TPR 98-1

Mining Tax Base

07/17/1998
Rulings Transaction Privilege and Use Taxes TPR 97-5

Profit à Prendre Requirements

10/31/1997
Rulings Transaction Privilege and Use Taxes TPR 97-4 Exemption Under the Transporting Classification 10/03/1997
Rulings Transaction Privilege and Use Taxes TPR 97-2

Motor Vehicle Dealer's Documentation Fees (SUPERSEDES TPR 97-1)

06/23/1997
Rulings Transaction Privilege and Use Taxes TPR 96-5 County Excise Tax Applicable to Retail Sales and Prime Contracting Activities in More than One County (SUPERSEDES AND RESCINDS ARIZONA SALES TAX RULING NO. 2-0-86) 10/22/1996
Rulings Transaction Privilege and Use Taxes TPR 96-1

Vehicle Trade-Ins

10/03/1996
Rulings Transaction Privilege and Use Taxes TPR 95-4

Cable Television Converter Boxes

01/05/1996
Rulings Transaction Privilege and Use Taxes TPR 95-21 Agency Agreements 12/20/1995
Rulings Transaction Privilege and Use Taxes TPR 95-20

Sales and Leases of New Agricultural Equipment (SUPERSEDES TPR 93-8)

12/20/1995
Rulings Transaction Privilege and Use Taxes TPR 95-18

Personal Hygiene Items for Use in Transient Lodging Businesses

12/20/1995
Rulings Transaction Privilege and Use Taxes TPR 95-17 Gross Income Under the Commercial Lease Classification (RESCINDS SALES TAX RULING 1-13-85) 12/20/1995
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