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 LR05-008 Computer Software Retail 09/08/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-007 Prime Contracting Prime Contracting 09/01/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-005 Manufacturer's Tax Liability under AZ Lemon Law Other 06/29/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-004 Machinery and Equipment Prime Contracting 06/14/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-004 Machinery and Equipment Retail 06/14/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-003 Sale & Installation of Gas Station Equipment Prime Contracting 06/14/2005
Letter Rulings Transaction Privilege and Use Taxes LR05-002 Prosthetic Devices Retail 06/13/2005
Letter Rulings Transaction Privilege and Use Taxes LR04-009 Processing Mining 01/20/2005
Letter Rulings Transaction Privilege and Use Taxes LR04-010 Lease of Software for Use In-State Personal Property Rental 11/15/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-008 Machinery & Equipment Used in Recycling Process Retail 10/21/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-007 Lease of Software for Use Out-of-State Personal Property Rental 08/31/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-006 Copying Services Job Printing 06/22/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-005 Machinery & Equipment Retail 06/10/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-004 Prescription drugs Retail 05/24/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-001 Paging Services Telecommunications 05/19/2004
Letter Rulings Transaction Privilege and Use Taxes LR04-003 Storage Services Commercial Lease 03/11/2004
Letter Rulings Transaction Privilege and Use Taxes LR03-014 Prosthetic Appliances Retail 12/11/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-012 Convenience Copiers Personal Property Rental 10/23/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-011 Audio Bridging Telecommunications 10/23/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-013 Cable Television Provider Telecommunications 10/23/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-009 "Sponsored" under A.R.S. 42-5073 Amusement 07/11/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-008 Sales for Resale Retail 07/08/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-007 Like-Kind Exchanges Retail 06/13/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-006 Carrier Fees Publication 05/27/2003