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 | Transaction Privilege and Use Taxes | LR21-001 |
Retail Classification, baked goods delivered |
Retail | 03/22/2021 |
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 22-003 |
Long term ground lease of improved real property. |
Commercial Lease, Speculative Builder | 09/01/2020 |
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 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 20-001 |
Retail, Lease or Rental of Software |
Retail, Software, License | 01/21/2020 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 19-006 |
Sale of Third Party's Tangible Personal Property by Manufacturer to US Government. |
Retail, Publication | 12/31/2019 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 19-005 |
Transfer of non-transplantable human tissue for research purposes. |
Retail, Publication | 06/11/2019 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 17-009 |
Installation of Solar Power Plant; Modified effective 4/28/2017 |
Retail, Prime Contracting | 04/02/2019 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 19-004 |
Sales of membership, subscriptions, periodicals and conferences by a nonprofit. |
Retail, Publication, Amusement | 04/02/2019 |
Letter Rulings | Transaction Privilege and Use Taxes | LR18-008 |
Taxability of video production business |
Retail | 12/10/2018 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 18-005 |
Durable Medical Equipment - Glucose Monitors |
Retail | 07/02/2018 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 18-004 |
Cafeteria Subsidies |
Restaurant | 06/12/2018 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 18-002 |
Mobile Point of Sale Devices |
Restaurant | 05/31/2018 |
Letter Rulings | Transaction Privilege and Use Taxes | LR18-001 |
Irrigation Systems |
Retail | 03/28/2018 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 17-001 |
Software |
Personal Property Rental | 01/03/2018 |
Letter Rulings | Transaction Privilege and Use Taxes | LR17-011 |
Taxability of the operator of an online marketplace. |
Retail | 07/26/2017 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 17-010 |
Installation of Solar Power Plant |
Retail, Prime Contracting | 04/28/2017 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 17-005 |
Propane Delivery and Refill Services |
Utilities, Retail | 01/31/2017 |
Letter Rulings | Transaction Privilege and Use Taxes | LR 17-006 |
Propane Delivery and Refill Services |
Utilities, Retail | 01/31/2017 |
Letter Rulings | Transaction Privilege and Use Taxes | LR17-003 |
Prime Contracting v. Service |
Prime Contracting | 01/09/2017 |
Letter Rulings | Transaction Privilege and Use Taxes | LR17-002 |
Prime Contracting - Dual Entity Structure |
Prime Contracting | 01/03/2017 |