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	LR96-012	Finance Agreement vs. Lease	Personal Property Rental	12/05/1996
Letter Rulings	Transaction Privilege and Use Taxes	LR96-010	Lease of Motor Vehicles	Retail	12/05/1996
Letter Rulings	Transaction Privilege and Use Taxes	LR96-011	Agency Agreement	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	Personal Property Rental	08/07/1996
Letter Rulings	Transaction Privilege and Use Taxes	LR96-008	Lease of Motor Vehicles	Retail	08/07/1996
Letter Rulings	Transaction Privilege and Use Taxes	LR96-007	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

Arizona Department of Revenue