Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
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 | 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 |
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 21-003 |
Rental of digital information and data. |
Personal Property Rental | 05/27/2021 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 21-002 |
Sourcing the city privilege tax on long-term motor vehicles for an out-of-state lessor. |
Personal Property Rental, Sourcing | 04/19/2021 |