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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.

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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. 

 

Read More

 

 

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
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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