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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. 

 

Read More

 

 

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Document Type Category Document ID Description Tags Decision Date
Tax Notices Luxury LTN 20-1

Sales of Single Cigarettes

Luxury Tax 03/27/2020
Tax Notices Luxury LTN 17-3

Frequently Asked Questions Regarding Tobacco Tax in Arizona (SUPERSEDES LTN 15-05)

Luxury Tax 08/09/2017
Tax Notices Luxury LTN 17-2

Expanded Electronic Filing and Payment Requirements for Tobacco Tax and Regulation

Luxury Tax 07/05/2017
Tax Notices Luxury LTN 17-1

Eligibility for Waiver of Bonding Requirement for Indian Reservation Tobacco Tax Cigarette Stamps

Luxury Tax 02/07/2017
Tax Notices Luxury LTN 16-3

New Discount Rates for Tobacco Tax Stamps and the Provision of Administrative Allowances for Certain Stamps

Luxury Tax 08/03/2016
Tax Notices Luxury LTN 16-2

Amended Tobacco Tax Rules and the New Electronic Filing Requirement for Tobacco Tax Rebates

Luxury Tax 07/27/2016
Tax Notices Luxury LTN 16-1

Tobacco Distributor License Revocation Actions

Luxury Tax 06/06/2016
Tax Notices Luxury LTN 15-5

SUPERSEDED ON 08-09-2017 (See LTN 17-3)

Luxury Tax 11/04/2015
Tax Notices Luxury LTN 15-4

Manufactures' Samples of Tobacco Prodcuts

Luxury Tax 09/02/2015
Tax Notices Luxury LTN 15-2

Electronic Filing and Payment Requirement Confirmation of July 1, 2015 Effective Date

Luxury Tax 06/15/2015
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
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Arizona
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