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 |
|---|---|---|---|---|---|
| Decisions | Transaction Privilege and Use Taxes | 202200024-S | The gross proceeds or gross income from recreational tours using motor vehicles designed to operate on and off public highways are subject to taxation under the amusement classification of A.R.S. § 42-5073 and the Model City Tax Code (“MCTC”) § -410 |
Director | 07/05/2023 |
| Decisions | Transaction Privilege and Use Taxes | 201400197-S | Subscription income from online database was subject to transaction privilege tax under the state and city personal property rental classifications. | Director | 10/27/2015 |
| Decisions | Transaction Privilege and Use Taxes | 201300197-S | Receipts from excavation, forest clearing and road construction were taxable prime contracting receipts. | Director | 12/03/2014 |
| Decisions | Transaction Privilege and Use Taxes | 201200247-S | Taxation of the business of providing and servicing portable toilet containers. | Director | 11/19/2013 |
| Decisions | Transaction Privilege and Use Taxes | 201000178-S | Nexus for transaction privilege tax | Director | 08/01/2011 |
| Decisions | Transaction Privilege and Use Taxes | 200900059-S | Providing prewritten or “canned” computer software, whether or not characterized as a license agreement is a taxable retail sale. Nexus can be created through independent representatives who solicit sales. Interest abatement denied. | Director | 01/21/2011 |
| Decisions | Transaction Privilege and Use Taxes | 200900113-S | Taxpayer owes use tax on a trailer because staying in the trailer two nights as he was bringing the trailer to Arizona does not rise to the level of “first actual use” and does not qualify as a bone fide use outside Arizona. | Director | 08/18/2010 |
| Decisions | Transaction Privilege and Use Taxes | 200900009-S | Proceeds for work on a pipeline are taxable under prime contracting because the pipeline is permanently attached. | Director | 07/26/2010 |
| Decisions | Transaction Privilege and Use Taxes | 200900056-S | Restaurant classification, definition of delicatessen business, sales of food for consumption off the premises, separate lines of business. | Director | 05/17/2010 |
| Decisions | Transaction Privilege and Use Taxes | 200800211-S | Receipts from software support, updates and new releases for combined fee were taxable under the retail classification and were not exempt under the machinery and equipment exemption. Editing software used by newspaper publisher did not qualify as machinery and equipment used directly in manufacturing, processing, fabricating or job printing. | Director | 01/22/2010 |
| Decisions | Transaction Privilege and Use Taxes | 200700222‑S | RV Dealership failed to prove out-of- state residency and residency on reservations for Native Americans for various sales of RVs and therefore was not entitled to exemptions. In some cases there was no Form 5000, in other cases there was a Form 5000, but the contradictory evidence held by the Dealership demonstrated the Dealership did not accept the Forms in good faith. | Director | 06/15/2009 |
| Decisions | Transaction Privilege and Use Taxes | 200800088-S | Use tax is due on watercraft (boat) bought with the intent to use in Arizona and then brought into and used Arizona. Taxpayer’s test driving watercraft was not a first use out of state. | Director | 04/24/2009 |
| Decisions | Transaction Privilege and Use Taxes | 200700085-S | Taxpayer was a prime contractor subject to the transaction privilege tax on his entire fees where he was hired as a “construction manager” or “advisor” to use his contracting knowledge to supervise or coordinate several construction projects, as well as doing some construction himself. Where Taxpayer was one of the persons on the title of the property on which he oversaw construction, he was liable for use tax on the items he purchased from retailers who knew him to be a contractor and did not include a charge for tax on the purchases. | Director | 10/08/2008 |
| Decisions | Transaction Privilege and Use Taxes | 200700045-S | Contracting. Taxpayers assumed the prime contracting transaction privilege tax liabilities of the Off-site Contractors, who were not exempt subcontractors, by issuing Form 5005 exemption certificates to the Off-site Contractors. | Director | 09/08/2008 |
| Decisions | Transaction Privilege and Use Taxes | 200700120-S | Contracting. Where a Contractor had dominion over sales proceeds, assigning them to another party does not exclude the proceeds from being subject to the transaction privilege tax. | Hearing | 03/14/2008 |
| Decisions | Transaction Privilege and Use Taxes | 200500180-S | The installation of security systems is taxable as prime contracting. | Director | 07/09/2007 |
| Decisions | Transaction Privilege and Use Taxes | 200500019-S | Taxpayer argues that it is entitled to additional exemptions for the installation of exempt manufacturing machinery or equipment and for purchases of exempt pollution control equipment. | Director | 03/26/2007 |
| Decisions | Transaction Privilege and Use Taxes | 200500065-S | Whether certain transactions were retail sales or investments. | Director | 03/23/2007 |
| Decisions | Transaction Privilege and Use Taxes | 200600015-S | Refund Claim and statute of limitations. | Director | 12/05/2006 |
| Decisions | Transaction Privilege and Use Taxes | 200600005-S | Penalty abatement request. | Director | 10/13/2006 |
| Decisions | Transaction Privilege and Use Taxes | 200500005-S | Taxation of transient lodging business. | Director | 09/22/2006 |
| Decisions | Transaction Privilege and Use Taxes | 200500034-S | Bad debt deduction not allowed to taxpayer that did not incur the debt. | Director | 07/26/2006 |
| Decisions | Transaction Privilege and Use Taxes | 200500067-S | Fees charged by photographer are taxable. | Director | 07/17/2006 |
| Decisions | Transaction Privilege and Use Taxes | 200400092-S | Gross receipts from green fees for the use of golf courses are subject to the transaction privilege tax under the amusement classification. | Director | 10/24/2005 |