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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 LR94-012

Infrastructure

Prime Contracting 09/29/1994
Letter Rulings Use & Luxury LR16-012

Software

Purchaser Liability 12/05/2016
Letter Rulings Use & Luxury LR15-003

Tangible personal property

Purchaser Liability 04/29/2015
Letter Rulings Use & Luxury LR13-011

Machinery and equipment-use tax

Purchaser Liability 07/30/2013
Letter Rulings Use & Luxury LR11-003

Temporary Storage

Purchaser Liability 03/28/2011
Letter Rulings Use & Luxury LR09-001

Sale or Lease of Software/Software Maintenance

Purchaser Liability 02/03/2009
Letter Rulings Use & Luxury LR08-001

Temporary Storage of Tangible Personal Property

Purchaser Liability 01/23/2008
Letter Rulings Use & Luxury LR02-023

Aircraft

Purchaser Liability 12/10/2002
Letter Rulings Use & Luxury LR02-019

Machinery & Equipment

Purchaser Liability 09/30/2002
Letter Rulings Use & Luxury LR02-017

Buses

Purchaser Liability 09/24/2002
Letter Rulings Use & Luxury LR02-016

Aircraft

Purchaser Liability 09/18/2002
Letter Rulings Use & Luxury LR02-014

Replacement Products/Refunds
 

Luxury Tax 09/06/2002
Letter Rulings Use & Luxury LR02-010

Compressor Fuel Used to Pressurize Pipelines

Purchaser Liability 05/22/2002
Letter Rulings Use & Luxury LR02-006

Natuaral Gas Consumed in Generation of Electricity

Purchaser Liability 05/08/2002
Letter Rulings Use & Luxury LR02-001

Club Memberships

Purchaser Liability 01/18/2002
Letter Rulings Use & Luxury LR01-004

Natural Gas Consumed in Generation of Electricity

Purchaser Liability 05/14/2001
Letter Rulings Use & Luxury LR97-004

Advertising Coupons

Purchaser Liability 11/05/1997
Letter Rulings Use & Luxury LR96-009

Irrigation Booster Pump

Purchaser Liability 11/13/1996
Letter Rulings Use & Luxury LR96-006

Test Vehicles

Motor Vehicle Manufacturers 05/06/1996
Letter Rulings Use & Luxury LR94-021

Energy Conservation Program

Purchaser Liability 01/30/1995
Procedures Corporate Tax CTP 16-1

Procedure for Corporations That Restore Substantial Amounts Held Under a Claim of Right (Supersedes CTP 95-3)

09/13/2016
Procedures Corporate Tax CTP 02‑1

Determining Whether a Domestic Corporation Should be Treated as a Foreign Corporation for Arizona Income Tax Purposes

03/22/2002
Procedures Corporate Tax CTP 95-3

SUPERSEDED ON 9-13-2016 – SEE CTP 16-1

07/27/1995
Procedures Corporate Tax CTP 95-2

Rescinded on 12/18/2012

05/31/1995
Procedures Corporate Tax CTP 95-1

Rescinded on 12/18/2012

05/31/1995
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Arizona Department of Revenue
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1600 West Monroe Street
Phoenix, AZ 85007
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