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. On February 14, 2011, the Governor signed House Bill 2008 which conformed to the definition of federal adjusted gross income including federal changes made during 2010 and did not add any new non-conformity additions or subtractions. However, all of the additions and subtractions created for non-conformity purposes for 2009 as well as prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.
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| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Partnership | PTR 94-1 | Penalty Abatement for a Partnership with Ten or Fewer Partners that Meets the Internal Revenue Service Reasonable Cause Standards | 04/04/1994 | |
| Rulings | Partnership | PTR 93-3 | Penalty for Filing an Incomplete Arizona Partnership Income Tax Return | 04/30/1993 | |
| Rulings | Partnership | PTR 93-2 | Rescinded on 12/18/2012 | 04/30/1993 | |
| Rulings | Partnership | PTR 93-1 | Tax Year for a Partnership and Due Date for Short Period Arizona Partnership Returns | 04/08/1993 | |
| Rulings | Taxpayer Bill of Rights | TBR 00-1 |
Personal Property Rentals - Tanning Beds |
08/14/2000 | |
| Rulings | Taxpayer Bill of Rights | TBR 97-2 |
Use Tax for Private Schools |
02/02/1997 | |
| Rulings | Taxpayer Bill of Rights | TBR 97-1 |
Understatement of Tax Due to Misunderstanding of Tax Laws |
02/01/1997 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 19-2 |
Sales of seeds and plants. |
Retail | 12/24/2019 |
| Rulings | Transaction Privilege and Use Taxes | TPR 16-1 |
Rescinded |
10/01/2019 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 16-3 |
Rescinded. |
08/27/2019 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 19-1 |
Whether property management companies had reasonable cause for not timely filing and/or paying applicable taxes to the Department as a result of confusion or misunderstanding of their filing/payment responsibilities under a new electronic filing/payment system implemented by the Department. |
04/15/2019 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 18-1 |
The taxation of livestock and poultry feed, salts, vitamins, and other additives for livestock or poultry consumption. The tax treatment of food producers. |
01/04/2018 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 16-2 | Application of the jet fuel excise and use tax on the sale and purchase of jet fuel for periods beginning from and after January 1, 2015. (RESCINDS AND SUPERSEDES TPR 94-9) | 09/20/2016 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 12-1 | Taxation of persons engaged in the business of renting and servicing portable toilets | 12/18/2012 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 08-1 | RESCINDED AND SUPERSEDED ON 9-20-16 – See TPR 16-1 | 07/30/2008 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 92-2 | RESCINDED -- SEE RESCISSION OF ARIZONA TRANSACTION PRIVILEGE TAX RULING DATED 7/29/08 | 07/29/2008 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-2 | Qualifying Direct Costs | 12/19/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-1 | Taxation of Charges for Goods, Services or Activities Customarily Provided in the Course of the Business of Operating a Transient Lodging Facility (Effective January 1, 2007) | 09/14/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 06-1 Matrix | Arizona Tax Matrix for Hotel/Motel Lodging Industry | 09/14/2006 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 04-1 | Taxation of Mobile Telecommunications Services | 07/07/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-12 | Superceded and rescinded | 03/02/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 01-1 | RESCINDED -- SEE RESCISSION OF ARIZONA TRANSACTION PRIVILEGE TAX RULING DATED 2/9/04 | 02/09/2004 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-4 | Motor Carrier Exemption for Leasing to Transporters (SUPERSEDES ARIZONA TRANSACTION PRIVILEGE TAX RULING TPR 95-10) | 12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-3 | Motor Carrier Exemption for Allocated Fleets (SUPERSEDES ARIZONA TRANSACTION PRIVILEGE TAX RULING TPR 95-9) | 12/04/2003 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 03-2 | Motor Carrier Exemption for Lessors (SUPERSEDES ARIZONA TRANSACTION PRIVILEGE TAX RULING TPR 95-8) | 12/04/2003 |