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.

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.

Document Type	Category	Document ID	Description	Tags	Decision Date
Tax Notices	Luxury	LTN 15-1	Electronic Filing and Payment Requirement for Tobacco Distributors Effective July 1, 2015	Luxury Tax	03/24/2015
Tax Notices	Luxury	LTN 12-1	Cigarette Rolling Machines	Luxury Tax	07/20/2012
Tax Notices	Transaction Privilege and Use Taxes	TPN 19-2	PROPAGATIVE MATERIALS	Retail	12/19/2019
Tax Notices	Transaction Privilege and Use Taxes	TPN 19-1	Online Lodging Marketplace	residential rental	01/22/2019
Tax Notices	Transaction Privilege and Use Taxes	TPN 18-1	Construction Contracting	Contracting	12/14/2018
Tax Notices	Transaction Privilege and Use Taxes	TPN 17-1	Utility Sales of Electricity and Natual Gas to Qualified Manufacturers and Smelters	Utilities	04/10/2017
Tax Notices	Transaction Privilege and Use Taxes	TPN 15-1	Prime Contracting	Prime Contracting	06/22/2015