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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. On February 14, 2011, the Governor signed House Bill 2008 which conformed to the definition of federal adjusted gross income including federal changes made during 2010 and did not add any new non-conformity additions or subtractions.  However, all of the additions and subtractions created for non-conformity purposes for 2009 as well as prior non-conformity adjustments for issues such as bonus depreciation or the increased § 179 expenses are still in place.

 

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Document Type Category Document ID Description Tags Decision Date
Letter Rulings Transaction Privilege and Use Taxes LR15-006

Prime Contracting-dual entity structure

Prime Contracting 06/04/2015
Letter Rulings Transaction Privilege and Use Taxes LR15-005

Software

Personal Property Rental 05/15/2015
Letter Rulings Transaction Privilege and Use Taxes LR15-002

Taxability of prepackaged food products sold in Arizona and online

Retail 02/24/2015
Letter Rulings Transaction Privilege and Use Taxes LR15-001

Software

Personal Property Rental 02/24/2015
Letter Rulings Transaction Privilege and Use Taxes LR14-001

Subscription memberships

Personal Property Rental 04/14/2014
Letter Rulings Transaction Privilege and Use Taxes LR94-011

Sublease Allocation

Commercial Lease 03/28/2014
Letter Rulings Transaction Privilege and Use Taxes LR13-012

Mining/processing of nonmetalliferous mineral product

Mining 11/25/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-010

Prosthetic appliance-bone graft

Retail 07/17/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-009

Formation of procurement company

General 07/15/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-008

Machinery & Equipment Lubricants (Use Tax)

Retail 07/15/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-007

Guided tours

Amusement 07/10/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-006

Backup and Restoration; Modified effective 3/23/2016

Personal Property Rental 06/25/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-005

Lease of Software; Solution

Personal Property Rental 04/29/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-003

Shipping and Handling Fees

Retail 04/26/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-002

Revoked effective February 24, 2015

Personal Property Rental 03/25/2013
Letter Rulings Transaction Privilege and Use Taxes LR12-004

Prosthetic appliance-stent

Retail 12/19/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-003

Site Fees

Personal Property Rental 12/11/2012
Letter Rulings Transaction Privilege and Use Taxes LR11-004A

Machinery & Equipment

Retail 06/13/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-002

Tours

Amusement 04/05/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-001

Solar Energy Device

Prime Contracting 02/13/2012
Letter Rulings Transaction Privilege and Use Taxes LR11-012

Prosthetic Appliance

Retail 08/15/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-010

Software

Personal Property Rental 06/22/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-011

Software

Personal Property Rental 06/22/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-009

Employee Incentive Program

Retail 06/14/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-007

Discount Credit Invoice

Retail 05/11/2011
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Arizona
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Arizona Department of Revenue
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