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

User account menu

Log in

NOTICE: ADOR Call Center hours have been permanently extended to 7 a.m. through 6 p.m. effective Monday, May 12.

LR 19-006

Sale of Third Party's Tangible Personal Property by Manufacturer to US Government.

Decision Date
December 30, 2019
Read more about LR 19-006

LR 20-001

Retail, Lease or Rental of Software

Decision Date
January 20, 2020
Read more about LR 20-001

LR 20-002

Taxability of  Construction of a Solar Energy Plant

Decision Date
February 6, 2020
Read more about LR 20-002

LR 20-008

Tower Crane, Mobile Crane and Construction Hoist Rentals

Decision Date
July 15, 2020
Read more about LR 20-008

LR 20-011

Membership fees as a nontaxable separate line of business

Decision Date
August 31, 2020
Read more about LR 20-011

LR 20-012

Retail - Sales of Insertable Cardiac Monitors
Decision Date
September 17, 2020
Read more about LR 20-012

LR 20-016

Implications of A.R.S. § 42-5075(Q) when a property developer is required by the sales contract to complete unfinished modifications/improvements to the land.
Decision Date
December 9, 2020
Read more about LR 20-016

LR 21-002

Sourcing the city privilege tax on long-term motor vehicles for an out-of-state lessor.

Decision Date
April 18, 2021
Read more about LR 21-002

LR 21-003

Rental of digital information and data.
Decision Date
May 26, 2021
Read more about LR 21-003

LR 22-003

Long term ground lease of improved real property.

Decision Date
August 31, 2020
Read more about LR 22-003

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