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
Letter Rulings Transaction Privilege and Use Taxes LR 18-004 Cafeteria Subsidies Restaurant 06/12/2018
Letter Rulings Transaction Privilege and Use Taxes LR 18-002 Mobile Point of Sale Devices Restaurant 05/31/2018
Letter Rulings Transaction Privilege and Use Taxes LR18-001 Irrigation Systems Retail 03/28/2018
Letter Rulings Transaction Privilege and Use Taxes LR 17-001 Software Personal Property Rental 01/03/2018
Letter Rulings Transaction Privilege and Use Taxes LR17-011

Taxability of the operator of an online marketplace.

 Prime Contracting, Retail 07/26/2017
Letter Rulings Transaction Privilege and Use Taxes LR 17-010

Installation of Solar Power Plant

 Prime Contracting, Retail 04/28/2017
Letter Rulings Transaction Privilege and Use Taxes LR 17-005

Propane Delivery and Refill Services

 Retail, Utilities 01/31/2017
Letter Rulings Transaction Privilege and Use Taxes LR 17-006 Propane Delivery and Refill Services Utilities 01/31/2017
Letter Rulings Transaction Privilege and Use Taxes LR17-003 Prime Contracting v. Service Prime Contracting 01/09/2017
Letter Rulings Transaction Privilege and Use Taxes LR17-002 Prime Contracting - Dual Entity Structure Prime Contracting 01/03/2017
Letter Rulings Transaction Privilege and Use Taxes LR16-009 Installation of Solar Components Prime Contracting 09/24/2016
Letter Rulings Transaction Privilege and Use Taxes LR16-011 Software Personal Property Rental 09/23/2016
Letter Rulings Transaction Privilege and Use Taxes LR16-010 Governmental vs. Proprietary Function City Tax 08/26/2016
Letter Rulings Transaction Privilege and Use Taxes LR16-007 Property management TPT liability City Tax 07/14/2016
Letter Rulings Transaction Privilege and Use Taxes LR16-008 Prime Contracting v. service Prime Contracting 07/14/2016
Letter Rulings Transaction Privilege and Use Taxes LR16-004 Prime Contracting-dual entity structure Prime Contracting 04/18/2016
Letter Rulings Transaction Privilege and Use Taxes LR16-003 Prime Contracting-dual entity structure Prime Contracting 04/18/2016
Letter Rulings Transaction Privilege and Use Taxes LR15-006 Prime Contracting-dual entity structure Prime Contracting 06/04/2015
Letter Rulings Transaction Privilege and Use Taxes LR15-005 Software Personal Property Rental 05/15/2015
Letter Rulings Transaction Privilege and Use Taxes LR15-001 Software Personal Property Rental 02/24/2015
Letter Rulings Transaction Privilege and Use Taxes LR15-002 Taxability of prepackaged food products sold in Arizona and online Retail 02/24/2015
Letter Rulings Transaction Privilege and Use Taxes LR14-001 Subscription memberships Personal Property Rental 04/14/2014
Letter Rulings Transaction Privilege and Use Taxes LR94-011 Sublease Allocation Commercial Lease 03/28/2014
Letter Rulings Transaction Privilege and Use Taxes LR13-012 Mining/processing of nonmetalliferous mineral product Mining 11/25/2013