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.
Read More
| 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 |