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Arizona
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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. On February 14, 2011, the Governor signed House Bill 2008 which conformed to the definition of federal adjusted gross income including federal changes made during 2010 and did not add any new non-conformity additions or subtractions.  However, all of the additions and subtractions created for non-conformity purposes for 2009 as well as prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.

 

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Document Type Category Document ID Description Tags Decision Date
Decisions Transaction Privilege and Use Taxes 200800211-S

Receipts from software support, updates and new releases for combined fee were taxable under the retail classification and were not exempt under the machinery and equipment exemption. Editing software used by newspaper publisher did not qualify as machinery and equipment used directly in manufacturing, processing, fabricating or job printing.

Director 01/22/2010
Decisions Transaction Privilege and Use Taxes 200700222‑S

RV Dealership failed to prove out-of- state residency and residency on reservations for Native Americans for various sales of RVs and therefore was not entitled to exemptions. In some cases there was no Form 5000, in other cases there was a Form 5000, but the contradictory evidence held by the Dealership demonstrated the Dealership did not accept the Forms in good faith.

Director 06/15/2009
Decisions Transaction Privilege and Use Taxes 200800088-S

Use tax is due on watercraft bought with the intent to use in Arizona and then brought into and used Arizona. Taxpayer’s test driving watercraft was not a first use out of state.

Director 04/24/2009
Decisions Transaction Privilege and Use Taxes 200700085-S

Taxpayer was a prime contractor subject to the transaction privilege tax on his entire fees where he was hired as a “construction manager” or “advisor” to use his contracting knowledge to supervise or coordinate several construction projects, as well as doing some construction himself. Where Taxpayer was one of the persons on the title of the property on which he oversaw construction, he was liable for use tax on the items he purchased from retailers who knew him to be a contractor and did not include a charge for tax on the purchases.

Director 10/08/2008
Decisions Transaction Privilege and Use Taxes 200700045-S

Contracting. Taxpayers assumed the prime contracting transaction privilege tax liabilities of the Off-site Contractors, who were not exempt subcontractors, by issuing Form 5005 exemption certificates to the Off-site Contractors.

Director 09/08/2008
Decisions Transaction Privilege and Use Taxes 200700120-S

Contracting. Where a Contractor had dominion over sales proceeds, assigning them to another party does not exclude the proceeds from being subject to the transaction privilege tax.

Hearing 03/14/2008
Decisions Transaction Privilege and Use Taxes 200500180-S

The installation of security systems is taxable as prime contracting.

Director 07/09/2007
Decisions Transaction Privilege and Use Taxes 200500019-S

Taxpayer argues that it is entitled to additional exemptions for the installation of exempt manufacturing machinery or equipment and for purchases of exempt pollution control equipment.

Director 03/26/2007
Decisions Transaction Privilege and Use Taxes 200500065-S

Whether certain transactions were retail sales or investments.

Director 03/23/2007
Decisions Transaction Privilege and Use Taxes 200600015-S

Refund Claim and statute of limitations.

Director 12/05/2006
Decisions Transaction Privilege and Use Taxes 200600005-S

Penalty abatement request.

Director 10/13/2006
Decisions Transaction Privilege and Use Taxes 200500005-S

Taxation of transient lodging business.

Director 09/22/2006
Decisions Transaction Privilege and Use Taxes 200500034-S

Bad debt deduction not allowed to taxpayer that did not incur the debt.

Director 07/26/2006
Decisions Transaction Privilege and Use Taxes 200500067-S

Fees charged by photographer are taxable.

Director 07/17/2006
Decisions Transaction Privilege and Use Taxes 200400092-S

Gross receipts from green fees for the use of golf courses are subject to the transaction privilege tax under the amusement classification.

Director 10/24/2005
Decisions Transaction Privilege and Use Taxes 200300086-S

The sale of small electric generators for household and farm use are not exempt from the transaction privilege tax.

Director 04/19/2004
Decisions Transaction Privilege and Use Taxes 200200180-S

Architectural, engineering and design fees were taxable under the prime contracting classification and whether penalties were warranted. (superseded by legislation, see A.R.S. § 42-5075.J.)

Director 11/26/2003
Decisions Transaction Privilege and Use Taxes 200200148-S

Beer and wine labeled non-alcoholic, but which contain some alcohol, constitute alcoholic beverages and do not fall within the definition of food eligible to be sold by a qualified retailer exempt from the transaction privilege tax.

Director 08/25/2003
Decisions Transaction Privilege and Use Taxes 200200106-S

Taxpayer did not present reasonable cause for the abatement of penalties.

Director 03/06/2003
Letter Rulings Corporate Tax LR15-007

Taxation of AHCCCS contractors that pay premium tax under Title 36

General 07/14/2015
Letter Rulings Corporate Tax LR13-004

Business/Nonbusiness Determination Of Expected Judgment Proceeds

General 04/29/2013
Letter Rulings Corporate Tax LR11-001

Taxation of Insurance Company and its Single Member Limited Liability Company

General 02/08/2011
Letter Rulings Corporate Tax LR10-010

Taxation of insurance companies

General 11/08/2010
Letter Rulings Corporate Tax LR10-008

Elimination from the Sales Factor of Intercompany Amounts that Flow Through from a Partnership

General 03/24/2010
Letter Rulings Corporate Tax LR08-10

Taxation of Insurance Companies

General 10/27/2008
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Arizona
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