Legal Research

In this area, you will find topics regarding Decisions, Rulings, Procedures, and Private Taxpayer Rulings from the Arizona Department of Revenue:

 

  • Arizona Administrative Code - the official rules of the state of Arizona are published. The Code is the official compilation of rules that govern state agencies, boards, and commissions.
  • Arizona Revised Statutes - the statutory laws for the state of Arizona.

  • Decisions from the Arizona Department of Revenue Hearing Office and the Director’s Office.
  • Private Taxpayer Rulings/Taxpayer Information Rulings - The department's interpretation of the law or rules only as they apply to the taxpayer and facts contained in the request.
  • Tax Procedure provides procedural guidance to the general public to assist in the implementation of tax laws, administrative rules, and tax rulings.
  • Tax Rulings - Written statement of the Arizona Department of Revenue's position interpreting the Arizona tax law and applying the law to a specific set of facts or a particular tax situation.
  • Draft Documents - In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts.  We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents.  For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.
  • Conformity to IRC - Each year the Arizona legislature considers whether to amend Arizona Revised Statutes § 43-105 to conform to changes made to the Internal Revenue Code during the prior year.
Document Type Category Document ID Description Tags Decision Date
Letter Rulings Transaction Privilege and Use Taxes LR13-009 Formation of procurement company General 07/15/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-007 Guided tours Amusement 07/10/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-006 Backup and Restoration; Modified effective 3/23/2016 Personal Property Rental 06/25/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-005 Lease of Software; Solution Personal Property Rental 04/29/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-003 Shipping and Handling Fees Retail 04/26/2013
Letter Rulings Transaction Privilege and Use Taxes LR13-002 Revoked effective February 24, 2015 Personal Property Rental 03/25/2013
Letter Rulings Transaction Privilege and Use Taxes LR12-004 Prosthetic appliance-stent Retail 12/19/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-003 Site Fees Personal Property Rental 12/11/2012
Letter Rulings Transaction Privilege and Use Taxes LR11-004A Machinery & Equipment Retail 06/13/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-002 Tours Amusement 04/05/2012
Letter Rulings Transaction Privilege and Use Taxes LR12-001 Solar Energy Device Prime Contracting 02/13/2012
Letter Rulings Transaction Privilege and Use Taxes LR11-012 Prosthetic Appliance Retail 08/15/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-011 Software Personal Property Rental 06/22/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-010 Software Personal Property Rental 06/22/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-009 Employee Incentive Program Retail 06/14/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-007 Discount Credit Invoice Retail 05/11/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-006 Partial Refund of Sales Price General 05/04/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-005 Custom/Canned Software Personal Property Rental 04/19/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-004 Machinery & Equipment Retail 03/30/2011
Letter Rulings Transaction Privilege and Use Taxes LR11-002 Manufactured Buildings Prime Contracting 03/14/2011
Letter Rulings Transaction Privilege and Use Taxes LR10-011 Event Planners Retail 11/08/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-011 Event Planners Transporting 11/08/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-011 Event Planners Commercial Lease 11/08/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-009 Lease of Pallets Personal Property Rental 11/08/2010