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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
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 |
---|---|---|---|---|---|
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 |
Letter Rulings | Corporate Tax | LR04-002 |
Transfer of Credits Upon Merger |
General | 03/04/2004 |
Letter Rulings | Corporate Tax | LR02-011 |
Pollution Control Credit |
General | 05/23/2002 |
Letter Rulings | Corporate Tax | LR99-002 |
Taxation of Insurance Companies |
General | 02/18/1999 |
Letter Rulings | Estate Tax | LR 03-010 |
Federal Credit for Taxes paid on Prior Transfers |
General | 09/25/2003 |
Letter Rulings | Estate Tax | LR 99-004 |
Federal Credit for Taxes paid on Prior Transfers |
General | 03/15/1999 |
Letter Rulings | Individual Income Tax | LR16-005 |
Nonresident Income from Arizona Activities |
General | 05/17/2016 |
Letter Rulings | Individual Income Tax | LTR14-002 |
Solar Pool Covers |
General | 05/20/2014 |
Letter Rulings | Individual Income Tax | LR13-001 |
Solar Energy Device Tax Credit |
General | 03/12/2013 |
Letter Rulings | Individual Income Tax | LR02-012 |
School Tax Credit |
General | 07/24/2002 |
Letter Rulings | Individual Income Tax | LR01-008 |
Military Retirement Pay |
General | 12/27/2001 |
Letter Rulings | Individual Income Tax | LR00-004 |
Exempt Interest Dividends |
General | 06/27/2000 |
Letter Rulings | Individual Income Tax | LR00-003 |
Alternative Fuel Vehicle Credit |
General | 03/31/2000 |
Letter Rulings | Individual Income Tax | LR99-012 |
Arizona Lottery Winnings |
General | 11/09/1999 |
Letter Rulings | Other Tax Types | LR03-006 |
Carrier Fees |
City Tax | 05/27/2003 |
Letter Rulings | Other Tax Types | LR99-007 |
Definition of "Manufacturer" |
Enterprise Zone Program | 07/06/1999 |
Letter Rulings | Other Tax Types | LR98-008 |
Proper City Tax |
City Tax | 09/02/1998 |
Letter Rulings | Other Tax Types | LR98-004 |
Corporate Purchasing Card System |
Record Keeping | 04/10/1998 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 20-016 |
Implications of A.R.S. § 42-5075(Q) when a property developer is required by the sales contract to complete unfinished modifications/improvements to the land. |
Prime Contracting | 12/10/2020 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 20-012 |
Retail - Sales of Insertable Cardiac Monitors |
Retail | 09/18/2020 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 20-011 |
Membership fees as a nontaxable separate line of business |
Retail, Membership, Nonprofit | 09/01/2020 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 20-008 |
Tower Crane, Mobile Crane and Construction Hoist Rentals |
Personal Property Rental, Prime Contracting, Publication | 07/16/2020 |
Letter Rulings | Transaction Privilege and Use Taxes | LR-20-003 |
Arizona use tax on the cost of products and supplies stored and tested in its Arizona warehouse prior to being shipped outside the state. |
Use Tax, Publication | 03/23/2020 |