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 LR10-011 Event Planners Amusement 11/08/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-011 Event Planners Restaurant 11/08/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-011 Event Planners Personal Property Rental 11/08/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-007 Lease of Software Personal Property Rental 03/24/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-006 Rental of Breathalyzer Device Installed in DUI Driver’s Vehicle Personal Property Rental 03/05/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-005 Motor Vehicle Dealer’s Transfer Fees Independent of Sale Retail 03/05/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-004 Out-of-State Entity Coordination of Repair of Real Property in Arizona Prime Contracting 03/04/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-003 Sign Installation and Maintenance Agreements Prime Contracting 02/24/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-002 Prosthetic Appliances Retail 02/10/2010
Letter Rulings Transaction Privilege and Use Taxes LR10-001 Vehicle Service Contracts Included in Lease Agreements Personal Property Rental 01/15/2010
Letter Rulings Transaction Privilege and Use Taxes LR09-007 Lease of software Personal Property Rental 12/02/2009
Letter Rulings Transaction Privilege and Use Taxes LR09-006 Sale of Drugs and Medical Devices Retail 10/27/2009
Letter Rulings Transaction Privilege and Use Taxes LR09-005 Sale of Drugs Retail 10/26/2009
Letter Rulings Transaction Privilege and Use Taxes LR09-002 Research & Development Equipment Installation Prime Contracting 07/13/2009
Letter Rulings Transaction Privilege and Use Taxes LR09-002 Research & Development Equipment Retail 07/13/2009
Letter Rulings Transaction Privilege and Use Taxes LR09-003 Returnable Containers Personal Property Rental 07/08/2009
Letter Rulings Transaction Privilege and Use Taxes LR09-001 Sale or Lease of Software/Software Maintenance Personal Property Rental 02/03/2009
Letter Rulings Transaction Privilege and Use Taxes LR08-011 Building Maintenance Fees Prime Contracting 10/29/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-009 Machinery & Equipment Retail 10/15/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-009 Design Phase/Constrution Phase Activities Prime Contracting 10/15/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-008 Chemicals Retail 10/14/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-007 Indian Reservation Prime Contracting 10/10/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-006 Internet Advertising Retail 08/05/2008
Letter Rulings Transaction Privilege and Use Taxes LR08-005 Property Management Services Prime Contracting 07/08/2008