Customer Notice: Due to COVID-19, ADOR's in-person lobby service is by appointment only and in compliance with local municipal and county face covering policies.

Advertising income of publishers and distributors of newspapers and other periodicals

Section Number:

435.20

*this information for Model City Tax Code purposes only

MCTClogo.png

Publishers and distributors of newspapers and other periodicals shall be subject to the tax upon advertising imposed by Section ___-405 and such tax shall be allocated in the manner prescribed by subsection (e) of Section ___-435.

< Back to Index Articles and Regulations

Advertising income of publishers and distributors of newspapers and other periodicals

*this information for Model City Tax Code purposes only

MCTClogo.png

Arizona Department of Revenue