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NOTICE: Please be advised ADOR is currently experiencing intermittent issues with the call back feature of its phone system. Technical staff are actively working to resolve the matter by Monday, July 7. We apologize for the inconvenience.

TPR 21-1

Scope of utility deduction for qualified smelting or manufacturing businesses.
Decision Date
August 12, 2021
Read more about TPR 21-1

TPR 22-1

Taxation on Native American Reservations (Supersedes and rescinds Arizona Sales Tax Ruling 95-11)

Decision Date
May 9, 2022
Read more about TPR 22-1

TPR 23-1

Guidance on Prosthetic Appliance exemption from TPT and use taxes

Decision Date
April 7, 2023
Read more about TPR 23-1

TPR 24-1

Substantial nexus by physical presence; sourcing

Decision Date
December 6, 2024
Read more about TPR 24-1

TPR 25-1

Sales and Leases of Agricultural Equipment (Supersedes and rescinds TPR 95-20)

Decision Date
April 1, 2025
Read more about TPR 25-1

TPR 89-1

Amusement Events
Decision Date
May 11, 1989
Read more about TPR 89-1

TPR 90-1

Rescinded on 12/18/2012
Decision Date
February 1, 1990
Read more about TPR 90-1

TPR 90-2

Taxation of Transfer
Decision Date
July 9, 1990
Read more about TPR 90-2

TPR 90-3

Taxation of Activities at an Airport
Decision Date
October 14, 1990
Read more about TPR 90-3

TPR 91-1

Taxation of Income From Telephone Directories
Decision Date
February 12, 1991
Read more about TPR 91-1

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