Skip to main content

Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

 

taxes
Arizona
Department of Revenue
    • Home
    • Business
    • E-File Services
    • Forms
    • News & Notices
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • Business
  • E-File Services
  • Forms
  • News & Notices
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Businesses in Arizona
  • Legal Research
  • Legal Research
    • Decisions
    • Letter Rulings
    • Procedures
    • Rulings
    • Tax Notices
    • Conformity to IRC
    • Public Comment for Administrative Rulemaking
    • Public Comment for Rulings, Procedures, and Other Documents
    • Arizona Administrative Code
    • Arizona Revised Statutes

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.

 

Find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:

  • 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. On February 14, 2011, the Governor signed House Bill 2008 which conformed to the definition of federal adjusted gross income including federal changes made during 2010 and did not add any new non-conformity additions or subtractions.  However, all of the additions and subtractions created for non-conformity purposes for 2009 as well as prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.

 

Read More

 

 

Document Type Category Document ID Description Tags Decision Date
Letter Rulings Transaction Privilege and Use Taxes LR08-009

Machinery & Equipment

Retail 10/15/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-009

Design Phase/Constrution Phase Activities

Prime Contracting 10/15/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-008

Chemicals

Retail 10/14/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-007

Indian Reservation

Prime Contracting 10/10/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-006

Internet Advertising

Retail 08/05/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-005

Property Management Services

Prime Contracting 07/08/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-004

Clean-Up & Remediation Activities

Prime Contracting 06/24/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-003

Processing Costs

Mining 05/20/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-002

Offshore Call Centers

Telecommunications 04/15/2008
Letter Rulings Transaction Privilege and Use Taxes LR07-006

Web Hosting Fees

Retail 12/19/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-005

Service Business

Retail 10/12/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-004

Software & Services

Retail 05/07/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-003

Safe Deposit Boxes

Other 05/03/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-002

Machinery & Equipment

Retail 04/13/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-001

Finance Agreement v. Lease

Retail 03/19/2007
Letter Rulings Transaction Privilege and Use Taxes LR07-001

Finance Agreement v. Lease

Personal Property Rental 03/19/2007
Letter Rulings Transaction Privilege and Use Taxes LR06-006

Auction Sales

Retail 11/22/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-005

Services

Retail 08/16/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-004

Computer Software / Hardware Services

Retail 06/28/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-003

Offsite Construction/Subcontractor

Prime Contracting 06/01/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-003

Offsite Construction/Subcontractor

Other 06/01/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-002

Digital Subscriber Line Service (DSL)

Telecommunications 03/07/2006
Letter Rulings Transaction Privilege and Use Taxes LR06-001

Machinery and Equipment

Retail 01/24/2006
Letter Rulings Transaction Privilege and Use Taxes LR05-013

Party Packages

Amusement 12/20/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-012

Sales to Nonresident Common Carriers

Retail 12/20/2005
  • « first
  • ‹ previous
  • …
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • …
  • next ›
  • last »
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers