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 |
|---|---|---|---|---|---|
| Procedures | Withholding Tax | WTP 16-2 | What Withholding Tax Forms and Returns to File and When to File Them | 05/31/2016 | |
| Procedures | Withholding Tax | WTP 16-1 | When Does an Employer that Files Quarterly Have to Remit the Withholding (Supersedes WTP 92-3) |
05/31/2016 | |
| Procedures | Withholding Tax | WTP 11-1 | Procedure for Requesting Extension of the Filing Deadline for Annual Withholding Tax Returns | 11/07/2011 | |
| Procedures | Withholding Tax | WTP 92‑3 | Superseded on 5/31/2016 - see WTP 16-1 |
12/16/1992 | |
| Procedures | Withholding Tax | WTP 92-2 | Rescinded on 12/18/2012 | 10/01/1992 | |
| Procedures | Withholding Tax | WTP 92-1 | Procedure for Filing Final Withholding Reports/Returns | 09/30/1992 | |
| Procedures | Unclaimed Property | UNP 01‑1 | Procedure for Assessment of Penalties, Interest, and Examination Costs for Unclaimed Property (Supersedes UNP 97-1) |
04/07/2001 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 24-1 | Procedure for Documenting Nontaxable Sales of Motor Vehicles to Nonresidents and Native Americans (This Procedure supersedes Arizona Transaction Privilege Tax Procedure TPP 08-1) |
05/10/2024 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 20-1 | Process for Requesting COVID-19 Related Penalty Abatement (TPT Accounts Only) | 07/14/2020 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 19-1 | This penalty abatement procedure applies to all property management companies (PMCs) that filed transaction privilege tax (TPT) returns on behalf of property owners for taxable periods starting January 1, 2018 (filed in February 2018)1 to June 30, 2019 (filed in July 2019). | 05/13/2019 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 18-1 | Qualifying for the deduction under the utilities classification for sales of electricity or natural gas to manufacturing or smelting operations. | 11/08/2018 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 17-1 | Procedure for Use of Exemption Certificates (Supersedes Arizona Transaction Privilege Tax Procedure TPP 16-1) |
04/01/2017 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 16-1 | Rescinded on 4/1/2017 and superseded by TPP 17-1 | 09/20/2016 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 15-1 | Procedure for the Annual Recognition and the Documentation of Exempt Status of Certain Nonprofit Healthcare Organizations (This procedure supersedes Arizona Transaction Privilege Tax Procedure TPP 99-5) | 06/22/2015 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 13-1 | Procedure for Requesting Refunds Under Laws 2013, Chapter 153, 51st Legislature | 09/09/2013 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 08-1 | Rescinded and superseded on 5/10/2024 - see TPP 24-1 |
10/07/2008 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 04-2 | Rescinded on 12/18/2012 | 09/01/2004 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 04-1 | Procedure for Requesting Refunds Under Laws 2004, Chapter 242, 46th Legislature, Second Regular Session | 08/24/2004 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 01-1 | Rescinded on 12/18/2012 | 09/27/2001 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 01-2 | Rescinded on 12/18/2012 | 09/27/2001 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 00-4 | Procedure for Taxation Under Title 42 of Transactions Engaged in by Tax-Exempt Organizations (Supersedes TPP 93-4) |
10/03/2000 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 00-3 | Superseded on 9/20/2016 – see TPP 16-1 |
03/08/2000 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 00-2 | Procedure for Factoring Transaction Privilege Tax and Related Taxes for Prime Contractors (This procedure and TPP 00-1 supersede Arizona sales tax ruling no. 3-0-84) |
02/10/2000 | |
| Procedures | Transaction Privilege and Use Taxes | TPP 00-1 | Procedure for Factoring Transaction Privilege Tax and Related Taxes for Retailers and other Non Prime Contractors (Prime Contractors: See TPP 00-2) (This procedure and TPP 00-2 supersede Arizona sales tax ruling no. 3-0-84) |
02/10/2000 |