Rulings
The purpose of a tax ruling is to provide the public with a written statement of the department's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation. It is a position statement which provides interpretation, details or supplementary information regarding the application of law.
| Document Type | Category | Document ID | Description | Tags | Decision Date |
|---|---|---|---|---|---|
| Rulings | Luxury | LTR 15-1 | Various transfers of untaxed tobacco products between manufacturers, importers, and distributors | 01/23/2015 | |
| Rulings | Luxury | LTR 04-1 | Refunding and Redemption Issues Concerning Loss or Theft of, Damage to, and Erroneous Usage of Revenue Stamps Held by Cigarette Distributors | 03/04/2004 | |
| Rulings | Luxury | LTR 04-2 | Imposition of Arizona Luxury Privilege Tax on Molasses Tobacco | 03/03/2004 | |
| Rulings | Luxury | LTR 94-1 | Rescinded and superseded on 12/18/17 - see LTR 17-3 |
11/28/1994 | |
| Rulings | Partnership | Pre 1991 | All Income Tax Rulings Issued Prior to January 1, 1991 are Rescinded. | 12/01/2010 | |
| Rulings | Partnership | PTR 09-1 | Rescinded on 1/31/2017. |
07/08/2009 | |
| Rulings | Partnership | PTR 02-1 | Rescinded on 11/25/19 |
04/15/2004 | |
| Rulings | Partnership | PTR 97-2 | Limited Liability Companies (Supersedes PTR 94-2) |
08/08/1997 | |
| Rulings | Partnership | PTR 97-1 | Federal "Check-The-Box Rules" on Elective Tax Classification | 07/22/1997 | |
| Rulings | Partnership | PTR 94-1 | Rescinded on 8/17/2020 | 04/04/1994 | |
| Rulings | Partnership | PTR 93-3 | Penalty for Filing an Incomplete Arizona Partnership Income Tax Return | 04/30/1993 | |
| Rulings | Partnership | PTR 93-2 | Rescinded on 12/18/2012 | 04/30/1993 | |
| Rulings | Partnership | PTR 93-1 | Tax Year for a Partnership and Due Date for Short Period Arizona Partnership Returns | 04/08/1993 | |
| Rulings | Taxpayer Bill of Rights | TBR 00-1 | Personal Property Rentals - Tanning Beds | 08/14/2000 | |
| Rulings | Taxpayer Bill of Rights | TBR 97-2 | Use Tax for Private Schools | 02/02/1997 | |
| Rulings | Taxpayer Bill of Rights | TBR 97-1 | Understatement of Tax Due to Misunderstanding of Tax Laws | 02/01/1997 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 95-4 | Rescinded on 9/29/2023 |
09/29/2023 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 23-1 | Guidance on Prosthetic Appliance exemption from TPT and use taxes |
04/07/2023 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 22-1 | Taxation on Native American Reservations (Supersedes and rescinds Arizona Sales Tax Ruling 95-11) |
05/10/2022 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 21-1 | Scope of utility deduction for qualified smelting or manufacturing businesses. | 08/13/2021 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 20-2 | State and local privilege tax sourcing of retail sales, lease, and rental transactions. | 10/06/2020 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 20-1 | Whether taxpayers have reasonable cause for not timely filing or paying applicable transaction privilege taxes to the department due to the COVID-19 emergency and subsequent measures taken to protect public health. | 07/14/2020 | |
| Rulings | Transaction Privilege and Use Taxes | TPR 19-2 | Sales of Seeds and Plants (Supersedes TPR 93-12) | Retail | 12/24/2019 |
| Rulings | Transaction Privilege and Use Taxes | TPR 16-1 | Rescinded | 10/01/2019 |