NOTICE: AZDOR.gov, AZTaxes.gov and the Luxury Tax Online site will be unavailable due to scheduled maintenance starting Friday, December 13, 2019 at 6:00 p.m. The website will be back online by Monday, December 16. We apologize for any inconvenience.
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.