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 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

Natural 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
Letter Rulings Individual Income Tax LR16-005 Nonresident Income from Arizona Activities General 05/17/2016
Letter Rulings Individual Income Tax LTR14-002 Solar Pool Covers General 05/20/2014
Letter Rulings Individual Income Tax LR13-001 Solar Energy Device Tax Credit General 03/12/2013
Letter Rulings Individual Income Tax LR02-012 School Tax Credit General 07/24/2002
Letter Rulings Individual Income Tax LR01-008 Military Retirement Pay General 12/27/2001
Letter Rulings Individual Income Tax LR00-004 Exempt Interest Dividends General 06/27/2000
Letter Rulings Individual Income Tax LR00-003 Alternative Fuel Vehicle Credit General 03/31/2000
Letter Rulings Individual Income Tax LR99-012 Arizona Lottery Winnings General 11/09/1999
Letter Rulings Other Tax Types LR03-006 Carrier Fees City Tax 05/27/2003
Letter Rulings Other Tax Types LR99-007 Definition of "Manufacturer" Enterprise Zone Program 07/06/1999