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.
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 | 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 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 | 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 | 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 17-006 |
Propane Delivery and Refill Services |
Utilities, Retail | 01/31/2017 |
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 | 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 |
Letter Rulings | Transaction Privilege and Use Taxes | LR16-009 |
Installation of Solar Components |
Prime Contracting | 09/24/2016 |
Letter Rulings | Transaction Privilege and Use Taxes | LR16-011 |
Software |
Personal Property Rental | 09/23/2016 |
Letter Rulings | Transaction Privilege and Use Taxes | LR16-010 |
Governmental vs. Proprietary Function |
City Tax | 08/26/2016 |
Letter Rulings | Transaction Privilege and Use Taxes | LR16-008 |
Prime Contracting v. service |
Prime Contracting | 07/14/2016 |
Letter Rulings | Transaction Privilege and Use Taxes | LR16-007 |
Property management TPT liability |
City Tax | 07/14/2016 |
Letter Rulings | Transaction Privilege and Use Taxes | LR16-003 |
Prime Contracting-dual entity structure |
Prime Contracting | 04/18/2016 |
Letter Rulings | Transaction Privilege and Use Taxes | LR16-004 |
Prime Contracting-dual entity structure |
Prime Contracting | 04/18/2016 |