Skip to main content

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.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Businesses in Arizona
  • Legal Research
  • Legal Research
    • Decisions
    • Letter Rulings
    • Procedures
    • Rulings
    • Tax Notices
    • Conformity to IRC
    • Public Comment for Administrative Rulemaking
    • Public Comment for Rulings, Procedures, and Other Documents
    • Arizona Administrative Code
    • Arizona Revised Statutes

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.

 

Find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:

  • 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. 

 

Read More

 

 

Print Friendly, PDF & Email
Document Type Category Document ID Description Tags Decision Date
Rulings Individual Income Tax ITR 93-6

Audit Adjustments of Arizona Gross Income

03/29/1993
Rulings Individual Income Tax ITR 93-5

Arizona's Income Tax Treatment of the Capital Gain Portion of a Lump Sum Distribution from a Qualified Retirement Plan

03/29/1993
Rulings Individual Income Tax ITR 93-4

Credit for Taxes Paid to Other States by Arizona Resident Individuals Who Are Shareholders of an S Corporation

03/29/1993
Rulings Individual Income Tax ITR 92-4

SUPERSEDED ON 12/10/2012 – SEE ITR 12-1

12/17/1992
Rulings Individual Income Tax ITR 92-3

Rescinded on 5/31/2011

11/30/1992
Rulings Individual Income Tax ITR 91-2

SUPERSEDED ON 8/17/2011 – SEE ITR 11-6

04/02/1991
Rulings Individual Income Tax ITR 91-1

SUPERSEDED ON 5/3/2011 – SEE ITR 11-1

02/15/1991
Rulings Luxury LTR 21-1

Obligation of retailers to exclusively purchase tobacco products from licensed Arizona distributors.

09/08/2021
Rulings Luxury LTR 20-3

Application of liquor (luxury) tax to ready-to-drink (RTD) beverages.

10/27/2020
Rulings Luxury LTR 20-2

The classification of whole leaf tobacco under Arizona Revised Statutes (A.R.S.) § 42-3052.

06/12/2020
Rulings Luxury LTR 20-1

Treatment of "heat-not-burn" products for tobacco tax purposes.

03/25/2020
Rulings Luxury LTR 18-1

Imposition of Arizona luxury privilege tax on Cavendish tobacco 

04/17/2018
Rulings Luxury LTR 17-3

Tax treatment of sales of tobacco products. RESCINDS AND SUPERSEDES LTR 94-1

12/18/2017
Rulings Luxury LTR 17-2

Use of Vehicle or Residence to Store, Sell or Distribute Tobacco Products

07/28/2017
Rulings Luxury LTR 17-1 Imposition of Arizona luxury privilege tax and regulations on whole leaf tobacco 06/22/2017
Rulings Luxury LTR 15-1 Various transfers of untaxed tobacco products between manufacturers, importers, and distributors 01/23/2015
Rulings Luxury LTR 04-1 Refunding and Redemption Issues Concerning Loss or Theft of, Damage to, and Erroneous Usage of Revenue Stamps Held by Cigarette Distributors 03/04/2004
Rulings Luxury LTR 04-2 Imposition of Arizona Luxury Privilege Tax on Molasses Tobacco 03/03/2004
Rulings Luxury LTR 94-1

RESCINDED AND SUPERSEDED ON 12/18/17 - SEE LTR 17-3

11/28/1994
Rulings Partnership Pre 1991

All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded.

12/01/2010
Rulings Partnership PTR 09-1

RESCINDED ON JANUARY 31, 2017

07/08/2009
Rulings Partnership PTR 02-1

RESCINDED ON 11/25/19

04/15/2004
Rulings Partnership PTR 97-2 Limited Liability Companies (SUPERSEDES PTR 94-2) 08/08/1997
Rulings Partnership PTR 97-1 Federal "Check-The-Box Rules" on Elective Tax Classification 07/22/1997
Rulings Partnership PTR 94-1

Rescinded on 8/17/2020

04/04/1994
  • « first
  • ‹ previous
  • …
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • …
  • next ›
  • last »
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers