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 LR03-003 Affiliated Corporations Commercial Lease 05/02/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-002 Finance Agreement Retail 03/27/2003
Letter Rulings Transaction Privilege and Use Taxes LR03-001 Safe Deposit Boxes Other 03/03/2003
Letter Rulings Transaction Privilege and Use Taxes LR02-021 Personal Television Services Retail 11/27/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-022 Personal Television Services Retail 11/27/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-020 Computer Software/Data Processing Service Agreements Retail 11/05/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-015 Re-rental of Rooms Transient Lodging 09/12/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-009 Sales by Nonprofit Hospitals Retail 05/20/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-013 Prosthetic Appliances Retail 05/20/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-007 Sales to Government Agencies Retail 05/08/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-006 Natural Gas Consumed in Generation of Electricity Utilities 05/08/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-004 Indian Enterprises Retail 04/29/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-005 Construction of Artistic Structure Prime Contracting 04/29/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-002 Construction of a Multi-conduit Fiber Optic Cable Network Prime Contracting 02/21/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-003 Construction of Low Income Housing for Senior Citizens Prime Contracting 02/21/2002
Letter Rulings Transaction Privilege and Use Taxes LR02-001 Club Memberships Retail 01/18/2002
Letter Rulings Transaction Privilege and Use Taxes LR01-007 PICC Charges Telecommunications 12/20/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-006 Crane Rentals Personal Property Rental 09/19/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-005 Sales by Sanitary District Retail 07/19/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-004 Natural Gas Consumed in Generation of Electricity Utilities 05/14/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-003 Sale of Aircraft Retail 01/10/2001
Letter Rulings Transaction Privilege and Use Taxes LR01-001 Chemicals Retail 01/05/2001
Letter Rulings Transaction Privilege and Use Taxes LR00-005 Lease of Motor Vehicles Personal Property Rental 07/26/2000
Letter Rulings Transaction Privilege and Use Taxes LR00-002 Finance Agreement v. Lease Retail 02/10/2000