Director

Whether expenses associated with Taxpayer driving between home and the police station where she worked were deductible as a business expense.

Whether taxpayers filed a return for the year at issue.

Entire deferred gain from sale of Arizona property taxable.

Does the construction of storm water retention areas and sewer systems qualify for credit as pollution control equipment.

Subscription income from online database was subject to transaction privilege tax under the state and city personal property rental classifications.

Purchaser is liable for luxury and use taxes on cigarettes purchased from an out-of-state vendor and shipped into Arizona.

Receipts from excavation, forest clearing and road construction were taxable prime contracting receipts.

Taxation of the business of providing and servicing portable toilet containers.

Nexus for transaction privilege tax

Taxpayer owes use tax on a trailer because staying in the trailer two nights as he was bringing the trailer to Arizona does not rise to the level of “first actual use” and does not qualify as a bone fide use outside Arizona.