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Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

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.

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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
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
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Arizona Department of Revenue
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1600 West Monroe Street
Phoenix, AZ 85007
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