Legal Research
In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
- Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
- Arizona Revised Statutes - the statutory laws for the state of Arizona.
- Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office.
- Private Taxpayer Rulings/Taxpayer Information Rulings - The department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request.
- Tax Procedure provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings.
- Tax Rulings - Written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation.
- Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts. We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents. For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.
- Conformity to IRC - Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Tax Notices | General | GTN 20-1 | Filing and Payment Extensions Due to COVID‐19 Emergency Declaration | General | 03/20/2020 |
| Tax Notices | Luxury | LTN 22-1 | Ruling providing guidance on remote sales of tobacco, CBD, and liquor. | Luxury Tax | 08/23/2022 |
| Tax Notices | Luxury | LTN 20-1 | Sales of Single Cigarettes | Luxury Tax | 03/27/2020 |
| Tax Notices | Luxury | LTN 17-3 | Frequently Asked Questions Regarding Tobacco Tax in Arizona (Supersedes LTN 15-05) |
Luxury Tax | 08/09/2017 |
| Tax Notices | Luxury | LTN 17-2 | Expanded Electronic Filing and Payment Requirements for Tobacco Tax and Regulation | Luxury Tax | 07/05/2017 |
| Tax Notices | Luxury | LTN 17-1 | Eligibility for Waiver of Bonding Requirement for Indian Reservation Tobacco Tax Cigarette Stamps | Luxury Tax | 02/07/2017 |
| Tax Notices | Luxury | LTN 16-3 | New Discount Rates for Tobacco Tax Stamps and the Provision of Administrative Allowances for Certain Stamps | Luxury Tax | 08/03/2016 |
| Tax Notices | Luxury | LTN 16-2 | Amended Tobacco Tax Rules and the New Electronic Filing Requirement for Tobacco Tax Rebates | Luxury Tax | 07/27/2016 |
| Tax Notices | Luxury | LTN 16-1 | Tobacco Distributor License Revocation Actions | Luxury Tax | 06/06/2016 |
| Tax Notices | Luxury | LTN 15-5 | Superseded on 08/09/2017 (See LTN 17-3) |
Luxury Tax | 11/04/2015 |
| Tax Notices | Luxury | LTN 15-4 | Manufacturers' Samples of Tobacco Products |
Luxury Tax | 09/02/2015 |
| Tax Notices | Luxury | LTN 15-2 | Electronic Filing and Payment Requirement Confirmation of July 1, 2015 Effective Date | Luxury Tax | 06/15/2015 |
| Tax Notices | Luxury | LTN 15-1 | Electronic Filing and Payment Requirement for Tobacco Distributors Effective July 1, 2015 | Luxury Tax | 03/24/2015 |
| Tax Notices | Luxury | LTN 12-1 | Cigarette Rolling Machines | Luxury Tax | 07/20/2012 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 19-2 | PROPAGATIVE MATERIALS | Retail | 12/19/2019 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 19-1 | Online Lodging Marketplace |
Residential Rental | 01/22/2019 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 18-1 | Construction Contracting | Contracting | 12/14/2018 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 17-1 | Utility Sales of Electricity and Natual Gas to Qualified Manufacturers and Smelters | Utilities | 04/10/2017 |
| Tax Notices | Transaction Privilege and Use Taxes | TPN 15-1 | Prime Contracting | Prime Contracting | 06/22/2015 |
| Rulings | Corporate Tax | CTR 13-2 | How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? | 09/16/2013 | |
| Rulings | Corporate Tax | CTR 13-1 | Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12) | 05/06/2013 | |
| Rulings | Corporate Tax | CTR 12-1 | Consolidated Return Election (Supersedes CTR 94-10) |
12/20/2012 | |
| Rulings | Corporate Tax | CTR 12-2 | Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( Supersedes CTR 94-13) |
12/20/2012 | |
| Rulings | Corporate Tax | Pre 1991 | All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. | 12/01/2010 |