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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 LR96-002

Lease to Environmental Tech. Manuf.

Commercial Lease 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR95-014

Sale of Electricity

Utilities 01/30/1996
Letter Rulings Transaction Privilege and Use Taxes LR95-015

Indian Reservation

Prime Contracting 11/17/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-013

Indian Reservation

Prime Contracting 11/03/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-011

Agency Agreement

Retail 10/19/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-011

Agency Agreement

Prime Contracting 10/19/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-010

Computer Software

Retail 10/12/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005

Race Track Fees

Personal Property Rental 09/20/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005

Race Track Fees

Amusement 09/20/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005

Race Track Entry Fees

Commercial Lease 09/20/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-007

Agency Agreement

Retail 07/27/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-007

Agency Agreement

Prime Contracting 07/27/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-006

Sale by Irrigation District

Retail 07/25/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-001

Motion Picture Refund

Retail 06/28/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-001

Motion Picture Refund

Personal Property Rental 06/28/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-003

Service Business/M&E

Retail 04/28/1995
Letter Rulings Transaction Privilege and Use Taxes LR94-023

Pre-paid Phone Cards

Retail 03/29/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-002

Sale for Resale

Retail 03/28/1995
Letter Rulings Transaction Privilege and Use Taxes LR94-022

Sublease Allocation

Commercial Lease 02/15/1995
Letter Rulings Transaction Privilege and Use Taxes LR94-021

Energy Conservation Program

Prime Contracting 01/30/1995
Letter Rulings Transaction Privilege and Use Taxes LR94-021

Energy Conservation Program

Retail 01/30/1995
Letter Rulings Transaction Privilege and Use Taxes LR94-014

Bad Debt Deduction

Retail 11/17/1994
Letter Rulings Transaction Privilege and Use Taxes LR94-015

Aircraft Timeshares

Personal Property Rental 11/07/1994
Letter Rulings Transaction Privilege and Use Taxes LR94-013

Service Business

Retail 10/07/1994
Letter Rulings Transaction Privilege and Use Taxes LR94-012

Infrastructure

Owner Builder Sales 09/29/1994
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