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*This information is for Model City Tax Code purposes only

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Model City Tax Code

 

Local Option X

Exemption for sales of "fine art".  Replace Sec. ___-465(t) with:

(t) sales of paintings, sculptures or similar works of fine art, provided that such works of fine art are sold by the original artist; and provided further that sales of "art creations", such as jewelry, macrame, glasswork, pottery, woodwork, metalwork, furniture, and clothing, when such "art creations" have a dual purpose, both aesthetic and utilitarian, are not exempt, whether sold by the artist or by another.

(Local Option #X (continued)).  ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-660(t) with:

(t) paintings, sculptures, or similar works of fine art, provided that such works of fine art are purchased from the original artist; and provided further that "art creations", such as jewelry, macrame, glasswork, pottery, woodwork, metalwork, furniture, and clothing, when such "art creations" have a dual purpose, both aesthetic and utilitarian, are not exempt, whether purchased from the artist or from another.

 

<Back to Options by City

Oro Valley

Oro Valley Transaction Privilege Tax Rates

City/town name:  oro valley    city code: or business code tax rate county: pma
  • Read more about Oro Valley

Mesa

Mesa Transaction Privilege Tax & Use Tax Rates

City/town name:      mesa    city code: me business code tax rate county: mar
  • Read more about Mesa

Carefree

Carefree Transaction Privilege Tax & Use Tax Rates

City/town name:  carefree    city code: ca business code tax rate county: mar
  • Read more about Carefree

Tempe

Tempe Transaction Privilege Tax & Use Tax Rates

City/town name:  tempe    city code: te business code tax rate county: mar
  • Read more about Tempe

Tucson

Tucson Transaction Privilege Tax & Use Tax Rates

City/town name:  tucson    city code: tu business code tax rate county: pma
  • Read more about Tucson

Bisbee

Bisbee Transaction Privilege Tax Rates

City/town name:  bisbee    city code: bb business code tax rate county: coh
  • Read more about Bisbee

Litchfield Park

Litchfield Park Transaction Privilege Tax & Use Tax Rates

City/town name:  litchfield park    city code: lp business code tax rate county: mar
  • Read more about Litchfield Park

Prescott

Prescott Transaction Privilege Tax & Use Tax Rates

City/town name:   prescott    city code: pr business code tax rate county: yav
  • Read more about Prescott
Cities/Towns that have adopted this Option:
Bisbee
Carefree
Litchfield Park
Mesa
Oro Valley
Prescott
Tempe
Tucson
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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