Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.
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.
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 | 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 |