(Reserved) (see Tucson city info page)
*This information is for Model City Tax Code purposes only. (See Tucson city info page) Tucson, AZ
(Reserved) (see Tucson city info page)
*This information is for Model City Tax Code purposes only. (See Tucson city info page) Tucson, AZ
Use tax: credit for equivalent excise taxes paid another jurisdiction
*This information is for Model City Tax Code purposes only. In the event that an equivalent excise tax has been levied and paid upon tangible personal property which is acquired to be stored or used within this City, full credit for any and all such
Use tax: definitions
*This information is for Model City Tax Code purposes only. For the purposes of this Article only, the following definitions shall apply, in addition to the definitions provided in Article I: "Acquire (for Storage or Use)" means purchase, rent, lease
Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter; limitation
*This information is for Model City Tax Code purposes only. The tax levied by this Article does not apply to the storage or use in this City of tangible personal property acquired in this City, the gross income from the sale, rental, lease, or
Use tax: exemptions
*This information is for Model City Tax Code purposes only. Model City Tax Code Section 660 is amended effective October 1, 2019. The storage or use in this City of the following tangible personal property is exempt from the Use Tax imposed by this
Use tax: imposition of tax; presumption
*This information is for Model City Tax Code purposes only. (a) There is hereby levied and imposed, subject to all other provisions of this Chapter, an excise tax on the storage or use in the City of tangible personal property, for the purpose of
Use tax: liability for tax
*This information is for Model City Tax Code purposes only. The following persons shall be deemed liable for the tax imposed by this Article; and such liability shall not be extinguished until the tax has been paid to this City, except that a receipt
Use tax: recordkeeping requirements
*This information is for Model City Tax Code purposes only. All deductions, exclusions, exemptions, and credits provided in this Article are conditional upon adequate proof of documentation as required by Article III or elsewhere in this Chapter.