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 |
|---|---|---|---|---|---|
| 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| Rulings | Transaction Privilege and Use Taxes | TPR 00-2 | TPR 00-2 8/28/2000 Rescinded on 6/11/2018 |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| Rulings | Transaction Privilege and Use Taxes | TPR 00-1 | TPR 00-1 8/28/2000 Rescinded on 6/11/2018 |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 99-3 | 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 99-4 | Airline Food (Rescinds TPR 96-4) |
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 95-21 | Agency Agreements | 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 | |
| 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 95-13 | Drop Shipments/Third-Party Sales (Supersedes and rescinds G 91-8) |
08/03/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-6 | Prescription Plan Cards | 05/30/1995 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-14 | Motor Vehicles Removed from Dealer Inventory (Supersedes and rescinds TPR 94-3) |
05/19/1995 |