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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
Decisions Individual Income Tax 200800140-I

A.R.S. § 43‑1022.2(a) does not allow a married couple filing a joint return to take two separate $2,500 deductions for payments from one spouse’s federal retirement plan.

Hearing 09/25/2008
Decisions Individual Income Tax 200800093-I

Calculation of the A.R.S. § 42-1125.A “failure to file when due penalty” when the taxes withheld during the year exceed the amount “required to be shown on such return.”

Hearing 09/22/2008
Decisions Individual Income Tax 200800060-I

Losses stemming from expenses related to two yachts owned by taxpayer and placed into charter service are not deductible because the activity was not engaged in for profit.

Hearing 09/15/2008
Decisions Individual Income Tax 200700156-I

Petitioner subject to tax in Arizona despite filing a zero return based upon argument that he was not subject to federal tax and he had no taxable wages as defined in internal revenue code.

Hearing 04/02/2008
Decisions Individual Income Tax 200700195-I

ITR 82‑10‑1 superseded. Distributions from an IRA to a full-year Arizona resident which are comprised of contributions made before the taxpayer became an Arizona resident cannot be subtracted from the taxpayer's Arizona gross income.

Hearing 03/07/2008
Decisions Individual Income Tax 200700179-I

A.R.S. § 43‑1022.16 does not allow a married couple filing a joint return to take two separate $5,000 deductions for lottery winnings.

Hearing 02/01/2008
Decisions Individual Income Tax 200700002-I

Whether income is exempt under Article 19 of the tax treaty between the People’s Republic of China and the United States; whether Taxpayer is entitled to unsubstantiated deductions; whether Taxpayer is entitled to a deduction for moneys repaid to family members; and whether Taxpayer is entitled to a deduction for moneys paid into her 401(k) account.

Director 01/15/2008
Decisions Individual Income Tax 200700154-I

Subtraction for energy efficient home - buyer may be eligible if seller transfers right; taxpayer must establish evidence that residence meets qualifications as determined by an approved rating system.

Hearing 12/14/2007
Decisions Individual Income Tax 200700157-I

Effect of other Arizona tax credits on the calculation of the credit for net income taxes paid to another state.

Hearing 11/27/2007
Decisions Individual Income Tax 200700131-I

Losses stemming from a taxpayer's barrel racing activities are not deductible because the activity was not engaged in for profit.

Hearing 11/05/2007
Decisions Individual Income Tax 200600155-I

Deductions for personal property tax, charitable contributions and medical expenses not substantiated; Taxpayer’s request for change in filing status was made too late.

Director 08/30/2007
Decisions Individual Income Tax 200700088-I

No subtraction for amounts converted from a traditional IRA to a Roth IRA.

Hearing 07/25/2007
Decisions Individual Income Tax 200700003-I

Subtraction of Social Security benefits.

Hearing 02/26/2007
Decisions Individual Income Tax 200500157-I

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.

Director 01/08/2007
Decisions Individual Income Tax 200600055-I

Whether expenses associated with Taxpayer driving between home and the police station where she worked were deductible as a business expense.

Director 01/08/2007
Decisions Individual Income Tax 200500215-I

Whether taxpayers filed a return for the year at issue.

Director 11/03/2006
Decisions Individual Income Tax 200600061-I

Deduction of investment interest expense, moving expenses and Federal retirement contributions disallowed.

Hearing 07/31/2006
Decisions Individual Income Tax 200500205-I

Entire deferred gain from sale of Arizona property taxable.

Director 07/24/2006
Decisions Individual Income Tax 200300122-I

Basing Arizona Individual income tax assessment on information received from the IRS was valid.

Hearing 10/07/2003
Decisions Luxury 201500304-L

The Department was authorized to revoke or suspend the license of a wholesale distributor of tobacco products. The extent to which the distributor failed to comply with his reporting and filing obligations, the practicality of a suspension as compared to a revocation of the license, and the possible consequences of any tobacco tax and licensing enforcement deemed not diligent under the tobacco Master Settlement Agreement favored revocation of the license.

Director 11/10/2016
Decisions Luxury 201400069-L

Purchaser is liable for luxury and use taxes on cigarettes purchased from an out-of-state vendor and shipped into Arizona.

Director 12/02/2014
Decisions Other Tax Types 200800107‑O

Taxpayer’s claim that she never received a refund check was outweighed by presumption of official regularity; Department’s production of evidence regarding the process followed when issuing a refund check was enough to establish that a refund check was sent and cashed.

Hearing 01/07/2009
Decisions Transaction Privilege and Use Taxes 201400197-S

Subscription income from online database was subject to transaction privilege tax under the state and city personal property rental classifications.

Director 10/27/2015
Decisions Transaction Privilege and Use Taxes 201300197-S

Receipts from excavation, forest clearing and road construction were taxable prime contracting receipts.

Director 12/03/2014
Decisions Transaction Privilege and Use Taxes 201200247-S

Taxation of the business of providing and servicing portable toilet containers.

Director 11/19/2013
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