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.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| 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 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 17-005 |
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 |
| 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 |