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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:
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ITR 82‑10‑1 superseded.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 |