Contracting. Where a Contractor had dominion over sales proceeds, assigning them to another party does not exclude the proceeds from being subject to the transaction privilege tax.

Losses stemming from a taxpayer's barrel racing activities are not deductible because the activity was not engaged in for profit.

Subtraction for energy efficient home - buyer may be eligible if seller transfers right; taxpayer must establish evidence that residence meets qualifications as determined by an approved rating system.

Petitioner subject to tax in Arizona despite filing a zero return based upon argument that he was not subject to federal tax and he had no taxable wages as defined in internal revenue code.

Effect of other Arizona tax credits on the calculation of the credit for net income taxes paid to another state.

A.R.S. § 43‑1022.16 does not allow a married couple filing a joint return to take two separate $5,000 deductions for lottery winnings.

ITR 82‑10‑1 superseded. Distributions from an IRA to a full-year Arizona resident which are comprised of contributions made before the taxpayer became an Arizona resident cannot be subtracted from the taxpayer's Arizona gross income.

Losses stemming from expenses related to two yachts owned by taxpayer and placed into charter service are not deductible because the activity was not engaged in for profit.

Calculation of the A.R.S. § 42-1125.A “failure to file when due penalty” when the taxes withheld during the year exceed the amount “required to be shown on such return.”

Taxpayer’s claim that she never received a refund check was outweighed by presumption of official regularity; Department’s production of evidence regarding the process followed when issuing a refund check was enough to establish that a refund check was sent and cashed.