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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
Local Option P
Impose a tax upon the wholesale sales of feed. Replace Reg. ___-460.1(a)(2) with:
(2) Sales of feed at wholesale, per Section ___-420.
(Local Option #P (continued)). Replace Sec. ___-420 with (continued):
Sec. ___-420. Feed at wholesale.
(a) The tax rate shall be at an amount equal to __________ percent (____%) of the gross income from the business activity upon every person engaging or continuing in the business of the sale of feed, salt, vitamins, and other additives to feed, to persons engaged in the raising or feeding of livestock or poultry purchased or raised for slaughter, with no deduction for the income derived from the "resale" of such feed.
(b) The tax imposed by this Section shall not apply to:
(1) out-of-City sales.
(2) out-of-State sales.