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NOTICE: 2020 Transaction Privilege Tax License Renewals. The Arizona Department of Revenue is sending renewal letters to businesses to renew their 2020 Arizona Transaction Privilege Tax (TPT) License. Click here for more information.

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Letter Rulings

A private taxpayer ruling or a taxpayer information ruling is the department's interpretation of the law or rules only as they apply to the taxpayer making,  and the particular facts contained in, the request.

Document Type Category Document ID Description Tags Decision Date
Letter Rulings Transaction Privilege and Use Taxes LR96-011

Agency Agreement

Retail 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-012

Finance Agreement vs. Lease

Retail 12/05/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-009

Irrigation Booster Pump

Retail 11/13/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-008

Lease of Motor Vehicles

Retail 08/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-008

Lease of Motor Vehicles

Personal Property Rental 08/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-007

Qualifying Hospital Exemptions

Retail 07/10/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-006

Test Vehicles

Retail 05/06/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-005

Concierge Services

Transient Lodging 02/29/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-004

Design & Engineering Fees/M&E

Retail 02/22/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-004

Design & Engineering Fees/M&E

Prime Contracting 02/22/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-003

Lease of Motor Vehicles

Retail 02/12/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-003

Lease of Motor Vehicles

Personal Property Rental 02/12/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-002

Sale to Environmental Tech. Manuf.

Utilities 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-001

Nontaxable Business Activity

Retail 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-002

Lease to Environmental Tech. Manuf.

Commercial Lease 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR96-001

Nontaxable Business Activity

Prime Contracting 02/07/1996
Letter Rulings Transaction Privilege and Use Taxes LR95-014

Sale of Electricity

Utilities 01/30/1996
Letter Rulings Transaction Privilege and Use Taxes LR95-015

Indian Reservation

Prime Contracting 11/17/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-013

Indian Reservation

Prime Contracting 11/03/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-011

Agency Agreement

Prime Contracting 10/19/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-011

Agency Agreement

Retail 10/19/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-010

Computer Software

Retail 10/12/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005

Race Track Entry Fees

Commercial Lease 09/20/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005

Race Track Fees

Amusement 09/20/1995
Letter Rulings Transaction Privilege and Use Taxes LR95-005

Race Track Fees

Personal Property Rental 09/20/1995
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Phoenix, AZ 85007
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