Transaction Privilege and Use Taxes

Implications of A.R.S. § 42-5075(Q) when a property developer is required by the sales contract to complete unfinished modifications/improvements to the land.

Retail - Sales of Insertable Cardiac Monitors

Membership fees as a nontaxable separate line of business

Tower Crane, Mobile Crane and Construction Hoist Rentals

Arizona use tax on the cost of products and supplies stored and tested in its Arizona warehouse prior to being shipped outside the state.

Taxability of  Construction of a Solar Energy Plant

Retail, Lease or Rental of Software

Sale of Third Party's Tangible Personal Property by Manufacturer to US Government.

Transfer of non-transplantable human tissue for research purposes.

Sales of membership, subscriptions, periodicals and conferences by a nonprofit.