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.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| 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 | |
| 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 20-2 |
State and local privilege tax sourcing of retail sales, lease, and rental transactions. |
10/06/2020 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 20-1 |
Whether taxpayers have reasonable cause for not timely filing or paying applicable transaction privilege taxes to the department due to the COVID-19 emergency and subsequent measures taken to protect public health. |
07/14/2020 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 19-2 |
Sales of Seeds and Plants (Supersedes TPR 93-12) |
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 |