Motor Carrier Exemption for Lessors (Supersedes Arizona Transaction Privilege Tax Ruling TPR 95-8) PDF File https://www.azdor.gov/Portals/0/Rulings/tpr03-2.pdf Document RULINGS_TPT_2003_tpr03-2.pdf Decision Date Thu, 12/04/2003 - 00:00 Category Transaction Privilege and Use Taxes