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These decisions come from the Arizona Department of Revenue Hearing Office and the Director’s Office and are posted here as required by A.R.S. § 42-2077
Beer and wine labeled non-alcoholic, but which contain some alcohol, constitute alcoholic beverages and do not fall within the definition of food eligible to be sold by a qualified retailer exempt from the transaction privilege tax.
Taxpayer did not present reasonable cause for the abatement of penalties.