Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
ADOR is hosting a Virtual Job Fair on June 15. Click here to learn more: https://azdor.gov/ador-careers
(a) Gross income from the business activity of providing telecommunication services to consumers within this City shall not include:
(1) charges for installation, maintenance, and repair of telecommunication equipment which are subject to the provisions of Sections ___-415, ___-416, or ___-417 (construction contracting); ___-445 (real property rental); ___-450 (tangible personal property rental); or ___-460 (retail sales); depending upon the nature of the work performed.
(2) separately billed advertising charges which are subject to the provisions of Section ___-405 or ___-435.
(b) Mobile equipment. In cases where the customer is being provided telecommunication services to receiving/transmission equipment designed to be mobile in nature (for example, mobile telephones, portable hand-held two-way radios, paging devices, etc.), the provider shall, for the purposes of the tax imposed by this Section, determine whether such provider's customers are "within this City" as follows:
(1) by the billing address of the customer, provided that such address is a permanent residence or business location of the consumer within the State.
(2) in all other cases, the business location of the telecommunications provider.