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.
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In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:
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SUPERSEDED ON 12/10/2012 – SEE ITR 12-1 |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Rescinded on 5/31/2011 |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SUPERSEDED ON 8/17/2011 – SEE ITR 11-6 |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SUPERSEDED ON 5/3/2011 – SEE ITR 11-1 |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 |