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NOTICE: AZTaxes.gov will be unavailable on Thursday, May 15 from 6:00 p.m. through 11:59 p.m. (midnight) for scheduled system maintenance. We apologize for any inconvenience.

200200106-S

Taxpayer did not present reasonable cause for the abatement of penalties.
Decision Date
March 5, 2003
Read more about 200200106-S

200200148-S

Beer and wine labeled non-alcoholic, but which contain some alcohol, constitute alcoholic beverages and do not fall within the definition of food eligible to be sold by a qualified retailer exempt from the transaction privilege tax.
Decision Date
August 24, 2003
Read more about 200200148-S

200200180-S

Architectural, engineering and design fees were taxable under the prime contracting classification and whether penalties were warranted. (superseded by legislation, see A.R.S. § 42-5075.J.)
Decision Date
November 25, 2003
Read more about 200200180-S

200300086-S

The sale of small electric generators for household and farm use are not exempt from the transaction privilege tax.
Decision Date
April 18, 2004
Read more about 200300086-S

200400092-S

Gross receipts from green fees for the use of golf courses are subject to the transaction privilege tax under the amusement classification.
Decision Date
October 23, 2005
Read more about 200400092-S

200500005-S

Taxation of transient lodging business.
Decision Date
September 21, 2006
Read more about 200500005-S

200500019-S

Taxpayer argues that it is entitled to additional exemptions for the installation of exempt manufacturing machinery or equipment and for purchases of exempt pollution control equipment.
Decision Date
March 25, 2007
Read more about 200500019-S

200500034-S

Bad debt deduction not allowed to taxpayer that did not incur the debt.
Decision Date
July 25, 2006
Read more about 200500034-S

200500065-S

Whether certain transactions were retail sales or investments.
Decision Date
March 22, 2007
Read more about 200500065-S

200500067-S

Fees charged by photographer are taxable.
Decision Date
July 16, 2006
Read more about 200500067-S

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Arizona Department of Revenue

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

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