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Arizona
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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. 

 

Read More

 

 

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Document Type Category Document ID Description Tags Decision Date
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
Letter Rulings Transaction Privilege and Use Taxes LR01-001

Chemicals

Retail 01/05/2001
Letter Rulings Transaction Privilege and Use Taxes LR00-005

Lease of Motor Vehicles

Personal Property Rental 07/26/2000
Letter Rulings Transaction Privilege and Use Taxes LR00-002

Finance Agreement v. Lease

Retail 02/10/2000
Letter Rulings Transaction Privilege and Use Taxes LR00-001

Exempt Machinery & Equipment

Retail 02/07/2000
Letter Rulings Transaction Privilege and Use Taxes LR99-009

Multiple User Data Base

Retail 11/16/1999
Letter Rulings Transaction Privilege and Use Taxes LR99-010

Gift Cards

Retail 11/15/1999
Letter Rulings Transaction Privilege and Use Taxes LR99-008

Non-profit Exemption

Transient Lodging 08/02/1999
Letter Rulings Transaction Privilege and Use Taxes LR99-006

Chemicals

Retail 06/28/1999
Letter Rulings Transaction Privilege and Use Taxes LR99-005

Lease of Motor Vehicles

Personal Property Rental 05/11/1999
Letter Rulings Transaction Privilege and Use Taxes LR99-003

Definition of "Magazines"

Job Printing 02/26/1999
Letter Rulings Transaction Privilege and Use Taxes LR98-009

Lease of Kiosks/Pushcarts

Personal Property Rental 12/03/1998
Letter Rulings Transaction Privilege and Use Taxes LR98-007

Advertising Coupons

Job Printing 06/18/1998
Letter Rulings Transaction Privilege and Use Taxes LR98-005

Lease of Motor Vehicles

Personal Property Rental 04/16/1998
Letter Rulings Transaction Privilege and Use Taxes LR98-006

Lease of Motor Vehicles

Personal Property Rental 04/16/1998
Letter Rulings Transaction Privilege and Use Taxes LR98-003

Prosthetic Appliances

Retail 03/03/1998
Letter Rulings Transaction Privilege and Use Taxes LR98-002

Motor Carrier Fee

Transporting 01/20/1998
Letter Rulings Transaction Privilege and Use Taxes LR98-001

Lease of Motor Vehicles

Personal Property Rental 01/12/1998
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Arizona
Department of Revenue
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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