TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.
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In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
Document Type | Category | Document ID | Description | Tags | Decision Date |
---|---|---|---|---|---|
Procedures | Transaction Privilege and Use Taxes | TPP 94-2 |
TPP 94-2 8/3/1994 Rescinded on 6/11/2018 |
08/03/1994 | |
Procedures | Transaction Privilege and Use Taxes | TPP 94-1 |
Procedure for Taxation of Purchases and Sales of Tangible Personal Property by a School District |
01/03/1994 | |
Procedures | Transaction Privilege and Use Taxes | TPP 93-1 |
Procedure for Implementation of the Exemption for Durable Medical Equipment |
01/11/1993 | |
Procedures | Transaction Privilege and Use Taxes | TPP 92-2 |
Procedure for Taxation Under Title 42 of Transactions Engaged in by Veterinarians |
12/02/1992 | |
Procedures | Unclaimed Property | UNP 01‑1 |
Procedure for Assessment of Penalties, Interest, and Examination Costs for Unclaimed Property (THIS PROCEDURE SUPERSEDES UNP 97-1) |
04/07/2001 | |
Procedures | Withholding Tax | WTP 16-2 |
What Withholding Tax Forms and Returns to File and When to File Them |
05/31/2016 | |
Procedures | Withholding Tax | WTP 16-1 |
When Does an Employer that Files Quarterly Have to Remit the Withholding (SUPERSEDES WTP 92-3) |
05/31/2016 | |
Procedures | Withholding Tax | WTP 11-1 |
Procedure for Requesting Extension of the Filing Deadline for Annual Withholding Tax Returns |
11/07/2011 | |
Procedures | Withholding Tax | WTP 92‑3 |
SUPERSEDED ON 5-31-2016 - SEE WTP 16-1 |
12/16/1992 | |
Procedures | Withholding Tax | WTP 92-2 |
Rescinded on 12/18/2012 |
10/01/1992 | |
Procedures | Withholding Tax | WTP 92-1 |
Procedure for Filing Final Withholding Reports/Returns |
09/30/1992 | |
Rulings | Corporate Tax | CTR 13-2 |
How do leases and power purchase agreements (PPA) impact the commercial solar energy device credit? |
09/16/2013 | |
Rulings | Corporate Tax | CTR 13-1 |
Expenses Disallowed Because a Federal Credit Was Claimed (Supersedes CTR 93-3, CTR 93-5. And CTR 93-12) |
05/06/2013 | |
Rulings | Corporate Tax | CTR 12-1 |
Consolidated Return Election (SUPERSEDES CTR 94-10) |
12/20/2012 | |
Rulings | Corporate Tax | CTR 12-2 |
Sale or Dissolution of Members of an Affiliated Group with a Liability from Filing Arizona Consolidated Returns ( SUPERSEDES CTR 94-13) |
12/20/2012 | |
Rulings | Corporate Tax | Pre 1991 |
All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. |
12/01/2010 | |
Rulings | Corporate Tax | CTR 09-2 |
Reasonable Cause Exception to the Late Payment Penalty When a Taxpayer With a Valid Filing Extension Paid at Least 90% of the Tax Due by the Return’s Original Due Date |
02/08/2010 | |
Rulings | Corporate Tax | CTR 09-1 |
When do Penalties Apply to an Income Tax Return Filed Under an Extension (RESCINDS AND SUPERSEDES ARIZONA CORPORATE INCOME TAX RULING CTR 07‑2) |
02/08/2010 | |
Rulings | Corporate Tax | CTR 07-2 |
RESCINDED AND SUPERSEDED ON 2/8/10 - SEE CTR 09-1 |
08/13/2007 | |
Rulings | Corporate Tax | CTR 07-1 |
Inclusion of Short Term Investments in the Sales Factor (RESCINDS AND SUPERSEDES CTR99-4) |
04/03/2007 | |
Rulings | Corporate Tax | CTR 99-4 |
RESCINDED AND SUPERSEDED ON 4/3/2007 |
04/03/2007 | |
Rulings | Corporate Tax | CTR 06-1 |
Obligations of the United States Government, Federal Agencies and United States Territories |
04/20/2006 | |
Rulings | Corporate Tax | CTR 04-1 |
Continued Filing Requirements of a Consolidated Group Involved in a Reverse Acquisition |
07/12/2004 | |
Rulings | Corporate Tax | CTR 02-5 |
Rescinded on 8/17/2020 |
04/15/2004 | |
Rulings | Corporate Tax | CTR 91-1 |
RESCINDED -- SEE RESCISSION OF ARIZONA CORPORATE INCOME TAX RULING DATED 9/9/02 |
09/09/2002 |