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 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 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 90-1 | Rescinded on 12/18/2012 | 02/02/1990 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 89-1 | Amusement Events | 05/12/1989 | |
| Rulings | Use | UTR 02-1 | Use Tax on Purchases of Printed Matter From an Out-of-State Printer | 04/24/2002 | |
| Rulings | Use | UTR 00-1 | Tax Liability Resulting from a Purchase of Tangible Personal Property from an In-State Vendor | 03/08/2000 | |
| Rulings | Withholding Tax | WTR 16-1 | Arizona Withholding Requirements Imposed on Tip Income (Supersedes WTR 92-1) | 07/25/2016 | |
| Rulings | Withholding Tax | WTR 16-2 | Arizona's Withholding Requirements Imposed on Employee Benefits (Supersedes WTR 93-1) | 07/25/2016 | |
| Rulings | Withholding Tax | WTR 16-3 | Arizona Income Tax Withholding for Baby-Sitters, Governesses and Nannies (Supersedes WTR 93-2) | 07/25/2016 | |
| Rulings | Withholding Tax | WTR 16-4 | Determining Whether a Worker is an Employee or Independent Contractor for Arizona Withholding Tax Purposes (Supersedes WTR 93-3) | 07/25/2016 | |
| Rulings | Withholding Tax | WTR 16-5 | Arizona Income Tax Withholding on Pensions or Annuities (Supersedes WTR 99-2) | 07/25/2016 | |
| Rulings | Withholding Tax | Pre 1991 | All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. | 12/01/2010 | |
| Rulings | Withholding Tax | WTR 99-1 |
Rescinded on 8/17/2020 |
02/02/1999 | |
| Rulings | Withholding Tax | WTR 99-2 | SUPERSEDED ON 7-25-2016 – SEE WTR 16-5 | 02/02/1999 | |
| Rulings | Withholding Tax | WTR 93-3 | SUPERSEDED ON 7-25-2016 – SEE WTR 16-4 | 04/23/1993 | |
| Rulings | Withholding Tax | WTR 93-2 | SUPERSEDED ON 7-25-2016 – SEE WTR 16-3 | 04/23/1993 | |
| Rulings | Withholding Tax | WTR 93-1 | SUPERSEDED ON 7-25-2016 – SEE WTR 16-2 | 03/29/1993 | |
| Rulings | Withholding Tax | WTR 92-3 | Arizona Income Tax Withholding For: I. Nonresident Individuals Working in Arizona and II. Resident Individuals Working Outside of Arizona | 10/01/1992 | |
| Tax Notices | General | GTN 20-3 |
Temporary Acceptance of Alternative Signatures Due to COVID-19 Emergency Declaration (SUPERSEDES GTN 20-2) |
General | 05/14/2020 |
| Tax Notices | General | GTN 20-2 |
GTN 20-2: SUPERSEDED ON 05-14-2020 (See GTN 20-3) |
General | 04/20/2020 |
| Tax Notices | General | GTN 20-1 |
Filing and Payment Extensions Due to COVID‐19 Emergency Declaration |
General | 03/20/2020 |
| Tax Notices | Luxury | LTN 22-1 |
Ruling providing guidance on remote sales of tobacco, CBD, and liquor. |
Luxury Tax | 08/23/2022 |