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.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| 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 |
| Letter Rulings | Transaction Privilege and Use Taxes | LR 20-002 |
Taxability of Construction of a Solar Energy Plant |
Construction, Solar, Retail | 02/07/2020 |