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 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 LR95-005 Race Track Fees Personal Property Rental 09/20/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-007 Agency Agreement Prime Contracting 07/27/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-007 Agency Agreement Retail 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 Retail 01/30/1995
Letter Rulings Transaction Privilege and Use Taxes LR94-021 Energy Conservation Program Prime Contracting 01/30/1995
Letter Rulings Transaction Privilege and Use Taxes LR94-014 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
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