Skip to main content
  • State of Arizona
  • Visit OpenBooks
  • Ombudsman Citizens Aide
  • Register to Vote
Logo for

Main navigation

  • Home
  • About
    • Annual Reports
    • Leadership
    • Budget Requests
    • Legal Research
      • Decisions
      • Letter Rulings
      • Procedures
      • Rulings
      • Publications
      • Tax Notices
      • Conformity to IRC
      • Public Comment for Administrative Rulemaking
      • Public Comment for Rulings, Procedures, and Other Documents
      • Arizona Administrative Code
      • Arizona Revised Statutes
    • News Center
      • ADOR in the Community
      • Class Action Notices
      • TPT Newsletters
      • Latest Meetings
      • Latest Press Releases
      • Media Contact
      • Public Records Request
    • Stay Connected
    • Strategic Plans
  • File & Pay
    • File & Pay
      • Approved Vendors
      • E-File for Software Developers
        • Arizona MeF Letter of Intent
        • TPTFile Memorandum of Understanding
      • E-Services for Tax Professionals
      • Free Tax Return Preparation
      • Payroll Service Companies
      • Selecting a Tax Preparer
      • Vehicle Use Tax Calculator
    • E-File Your Return
      • Free E-File for Individual
      • E-File for Corporate
      • E-File for TPT
      • E-File for W-2 / 1099
      • E-File for Luxury
        • Direct Deposit Information
        • Upload Guide & Templates
      • See More of E-File
    • Paper File Your Return
    • Make a Paper Payment
    • Make a Payment Online
    • Cancel a E-Payment
    • Can't Pay?
  • Where's My Refund?
    • Where's My Refund FAQs
    • Refund Offsets
  • Forms
    • Corporate Tax Forms
    • Individual Forms
    • TPT Forms
    • Power of Attorney
    • Tax Credits Forms
    • See All Forms
  • Unclaimed Property
    • Owners - to file a claim
      • Auction Information
      • Child Support Payments
      • Escheated Estates
      • Evidence
      • Filing A Claim
      • Heir Finder
      • Owners Forms
      • Owners FAQ
      • Property Information
      • Search for Property
    • Holders - to report property
      • Quick Reference Guide
      • General Overview
      • Reporting Codes
      • Reporting Requirements
      • Reporting Resources
      • Voluntary Compliance
      • Holders FAQ
      • Holders Forms
      • Reporting Securities
      • Safe Deposit Box Remittance
    • Resource Center
      • About Unclaimed Property
      • External Links
      • Private Holder Rulings
      • Statutes
    • Customer Survey
    • News & Updates
    • Contact Us
  • Contact Us
    • Customer Contact
    • FAQ
    • Careers
    • Locations and Services
    • Mailing Addresses
    • Report Tax Fraud
Search

User account menu

Log in

NOTICE: AZTaxes.gov will be unavailable on Friday, July 11 from 5:00 p.m. through 11:00 p.m. for scheduled system maintenance.
We apologize for any inconvenience.

TPR 03-1

Rescinded – see rescission of Arizona Transaction Privilege Tax Ruling dated 7/14/08

Decision Date
May 12, 2003
Read more about TPR 03-1

TPR 03-2

Motor Carrier Exemption for Lessors (Supersedes Arizona Transaction Privilege Tax Ruling TPR 95-8)

Decision Date
December 3, 2003
Read more about TPR 03-2

TPR 03-3

Motor Carrier Exemption for Allocated Fleets (Supersedes Arizona Transaction Privilege Tax Ruling TPR 95-9)

Decision Date
December 3, 2003
Read more about TPR 03-3

TPR 03-4

Motor Carrier Exemption for Leasing to Transporters (Supersedes Arizona Transaction Privilege Tax Ruling TPR 95-10)

Decision Date
December 3, 2003
Read more about TPR 03-4

TPR 03-5

Exemption for Sales of Materials to Publicly Funded Libraries for Use by the Public
Decision Date
May 21, 2003
Read more about TPR 03-5

TPR 03-7

The Imposition of Transaction Privilege Tax on the Business of Leasing Automobiles on a Long-term Basis
Decision Date
May 21, 2003
Read more about TPR 03-7

TPR 04-1

Taxation of Mobile Telecommunications Services
Decision Date
July 6, 2004
Read more about TPR 04-1

TPR 06-1

Taxation of Charges for Goods, Services or Activities Customarily Provided in the Course of the Business of Operating a Transient Lodging Facility (Effective January 1, 2007)
Decision Date
September 13, 2006
Read more about TPR 06-1

TPR 06-1 Matrix

Arizona Tax Matrix for Hotel/Motel Lodging Industry
Decision Date
September 13, 2006
Read more about TPR 06-1 Matrix

TPR 06-2

Qualifying Direct Costs
Decision Date
December 18, 2006
Read more about TPR 06-2

Pagination

  • Previous page ‹‹
  • Page 2
  • Next page ››
Subscribe to Transaction Privilege and Use Taxes

APPLY | FILE | PAY Online

AZTaxes.gov home

Receive email updates from the Arizona Department of Revenue.

Sign Up
Official Seal of the State of Arizona

Contact

Arizona Department of Revenue

1600 West Monroe Street
Phoenix, AZ 85007
(602) 255-3381

Footer Links

  • Website accessibility
  • Content disclaimer
  • Privacy policy
  • Security
  • Sitemap