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 | Transaction Privilege and Use Taxes | TPR 93-18 | The Applicability of the Transaction Privilege and Use Tax to Insurance Companies | 04/06/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-17 | Sales of Food or Drink by V.A. Organizations | 04/06/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-16 | Services and Gratuities Under Restaurant Classification | 04/06/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-15 | Telecommunication Services to U.S. Government | 04/06/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-14 | Late Charges Under Utility Classification | 04/06/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-13 | Taxation of Aircraft Flights | 03/15/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-12 | Sales of Seeds and Plants | 03/15/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-11 | Transfer of Assets Pursuant to I.R.C. § 338 | 03/15/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-9 | Corporation Exemption Under Commercial Lease for Nonprofit and S Corporations | 03/02/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-2 | Taxation of the Sale of Road Material | 03/02/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-10 | Inserting Advertising Supplements Under Job Printing | 03/02/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-7 | Rescinded on 12/18/2012 | 02/19/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-6 | Rescinded on 12/18/2012 | 02/19/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-5 | Copying Equipment Under the Job Printing Classification | 02/19/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-4 | Flight Instruction and the Rental of the Airplane | 02/19/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-3 | The Tax Treatment Under the Retail Classification of the Involuntary Conversion of Vehicles Which are Held for Sale or Lease by a Dealer or Lessor | 01/28/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 93-1 | Application of the Car Rental Surcharge | 01/11/1993 | |
Rulings | Transaction Privilege and Use Taxes | TPR 92-6 | Contribution Compensation Under the Utilities Classification | 12/08/1992 | |
Rulings | Transaction Privilege and Use Taxes | TPR 92-7 | The Allowable Deduction for Reimbursements for Utility Services Under the Commercial Lease Classification | 12/04/1992 | |
Rulings | Transaction Privilege and Use Taxes | TPR 92-5 | Warranties | 12/02/1992 | |
Rulings | Transaction Privilege and Use Taxes | TPR 92-4 | Whether Raw Materials or Component Parts Which Were Exempt From the Transaction Privilege Tax When Purchased are Subject to the Use Tax When Used in Defective Products Which are Discarded or Destroyed | 08/14/1992 | |
Rulings | Transaction Privilege and Use Taxes | TPR 92-1 | Hot Air Balloon Activities | 03/10/1992 | |
Rulings | Transaction Privilege and Use Taxes | TPR 91-1 | Taxation of Income From Telephone Directories | 02/13/1991 | |
Rulings | Transaction Privilege and Use Taxes | TPR 90-3 | Taxation of Activities at an Airport | 10/15/1990 | |
Rulings | Transaction Privilege and Use Taxes | TPR 90-2 | Taxation of Transfer | 07/10/1990 |