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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.

 

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Document Type Category Document ID Description Tags Decision Date
Letter Rulings Transaction Privilege and Use Taxes LR03-007

Like-Kind Exchanges

Retail 06/13/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-006

Carrier Fees

Publication 05/27/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-005

Machinery and Equipment

Retail 05/16/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-004

Chemicals used in Printing

Retail 05/09/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-003

Affiliated Corporations

Commercial Lease 05/02/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-002

Finance Agreement

Retail 03/27/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-001

Safe Deposit Boxes

Other 03/03/2003
Letter Rulings Transaction Privilege and Use Taxes LR02-021

Personal Television Services

Retail 11/27/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-022

Personal Television Services

Retail 11/27/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-020

Computer Software/Data Processing Service Agreements

Retail 11/05/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-015

Re-rental of Rooms

Transient Lodging 09/12/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-009

Sales by Nonprofit Hospitals

Retail 05/20/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-013

Prosthetic Appliances

Retail 05/20/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-006

Natural Gas Consumed in Generation of Electricity

Utilities 05/08/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-007

Sales to Government Agencies

Retail 05/08/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-005

Construction of Artistic Structure

Prime Contracting 04/29/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-004

Indian Enterprises

Retail 04/29/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-002

Construction of a Multi-conduit Fiber Optic Cable Network

Prime Contracting 02/21/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-003

Construction of Low Income Housing for Senior Citizens

Prime Contracting 02/21/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-001

Club Memberships

Retail 01/18/2002
Letter Rulings Transaction Privilege and Use Taxes LR01-007

PICC Charges

Telecommunications 12/20/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-006

Crane Rentals

Personal Property Rental 09/19/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-005

Sales by Sanitary District

Retail 07/19/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-004

Natural Gas Consumed in Generation of Electricity

Utilities 05/14/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-003

Sale of Aircraft

Retail 01/10/2001
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Arizona
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Arizona Department of Revenue
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