Public Comment for Rulings, Procedures, and Other Documents

Draft Documents for Public Comment

ADOR has proposed the following rulings, procedures, and other miscellaneous documents.  In an ongoing effort to engage with and inform the public of state and local tax issues, we would appreciate your written feedback.  We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents.

Please submit your comments according to the subject matter of the draft to the following contacts.

For documents on transaction privilege tax, use tax, or general tax administration:
Lisa Querard, Research and Policy Lead Administrator
Email: [email protected]

For documents on individual income, corporate income, or withholding tax:
Rory Wilson, Tax Policy Lead Counsel
Email: [email protected]

For documents on tobacco and liquor taxes:
Anna Muldowney, Tobacco Tax Counsel
Email: [email protected]

Mailing address:
Arizona Department of Revenue - Taxpayer Services Division
Taxpayer, Executive and Legislative Issues
1600 W. Monroe St., Division Code 3
Phoenix, Arizona 85007

Transaction Privilege Tax: Draft ruling on the taxation of remotely accessed servers.

The comment period closed on January 17, 2022.

Arizona Transaction Privilege Tax Ruling 21-XX

Transaction Privilege Tax and Use Tax: Draft ruling on imposition of transaction privilege tax on sales of agricultural machinery and equipment under the retail classification and on leases of agricultural machinery and equipment under the personal property rental classification.

The comment period closed on November 5, 2022.

Arizona Transaction Privilege Tax Ruling TPR 22-XX

Transaction Privilege Tax and Use Tax: Draft ruling on imposition of use tax on motor vehicles removed from inventory.

The comment period closed on December 23, 2022.

Arizona Transaction Privilege Tax Ruling TPR 22-XX

Transaction Privilege Tax and Use Tax: Draft procedure for documenting nontaxable sales of motor vehicles to nonresidents and Native Americans.

The comment period closed March 8, 2024.

Arizona Transaction Privilege Tax Procedure TPP 24-X

Transaction Privilege Tax and Use Tax: Draft ruling regarding whether out-of-state business has substantial nexus and if so how it should source its sales.

The comment period closes September 30, 2024.

Arizona Transaction Privilege Tax Procedure TPR 24-X

Qualified Charitable Organization Tax Credit: Draft documents providing guidelines and guidance on the qualifying charitable organization (QCO) tax credit program. 

The comment period closed December 19, 2022.

QCO Draft Guidelines and Guidance

We welcome individuals from these organizations to participate in one of two listening sessions aimed at gathering feedback related to the new QCO guidelines and guidance. To participate in one of these sessions, click the link below for the applicable meeting and complete the registration. The meeting information will then be emailed to participants 30 minutes before the start of your session. The Department appreciates every organization’s time and effort in reviewing these guidelines and providing feedback.

Qualified Charitable Organization (QCO) Listening Session One
Wednesday, December 7, 2022

Qualified Charitable Organization (QCO) Listening Session Two
Thursday, December 8, 2022