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.
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| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Transaction Privilege and Use Taxes | TPR 94-4 |
Rescinded on November 3, 2020 |
04/14/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-2 | Job Printing | 03/02/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 94-1 | Coin-operated Telephones | 01/03/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-48 | Taxation of Computer Hardware, Software and Related Services | 01/03/1994 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-47 | Sales of Drugs and Medical Oxygen on Prescription | 12/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-46 | Production and Sale of Cinders | 12/02/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-45 | Premiums Given by Food Service Businesses | 11/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-43 | Exempt Equipment and Supplies for Certain Disabled Persons | 08/27/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-42 | Rescinded on 12/18/2012 | 08/23/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-40 | Out-of-State Contractors Performing Work in Arizona | 07/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-39 | Commercial Rentals Between Affiliated Parties | 07/06/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-37 | Transporting by Third Party Independent Contractors | 06/25/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-36 | Rescinded on 12/18/2012 | 06/25/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-35 | Coliseum Sponsored Events Under Amusements | 06/25/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-34 | Admission Income for Exempt Organizations | 05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-33 | Use of Coupons by Restaurants | 05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-32 |
Mining of Flux |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-31 |
Retail Sales With Service |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-30 |
Income From Catering Services |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-29 |
Exemption for Job Printing for Free Newspapers or Magazines |
05/10/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-24 |
Food Sales to University Students |
04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-23 | Taxation of Amusement Machines | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-22 | Subscription Income on Sales Out-of-State | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-21 | Publications to Encourage Tourist Travel in Arizona | 04/16/1993 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 93-20 | Taxation of Utility Cooperatives | 04/16/1993 |