Chapter 5. Department of Revenue - Transaction Privilege and Use Tax Section

Notes Ariz. Admin. Code § R15-5-1801 Repealed effective July 23, 1985 (Supp. 85-4). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1802 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1803 Renumbered to R15-5-181 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1804 Renumbered to R15-5-182 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1805 Renumbered to R15-5-104 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1806 Amended effective November 7, 1978 (Supp. 78-6). Repealed effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1807 Repealed effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1808 Renumbered to R15-5-111 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1809 Renumbered to R15-5-110 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

A. Gross receipts from the sale of tangible personal property to the state or its political subdivisions are taxable unless otherwise exempt. Gross receipts from the sale of tangible personal property to the Federal Government or its departments and agencies are taxable at the ra…

Notes Ariz. Admin. Code § R15-5-1810 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1811 Amended effective November 7, 1978 (Supp. 78-6). Renumbered to R15-5-101 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1812 Repealed effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019. The information about casual sales that formerly was contained in R15-5-1812, and which is referenced in subsection R15-5-151…

Notes Ariz. Admin. Code § R15-5-1813 Renumbered to R15-5-2011 effective October 14, 1993 (Supp. 93-4). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1814 Amended subsections (A) and (B) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-170 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1815 Renumbered to R15-5-105 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1816 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1817 Renumbered to R15-5-103 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1818 Renumbered to R15-5-132 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1819 Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended subsection (B), paragraph (1) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-156 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking …

A. Gross receipts from the sale of tangible personal property to nonprofit churches, schools, and other nonprofit organizations are subject to tax unless otherwise exempt. B. Gross receipts from the sale of tangible personal property by a charitable nonprofit organization, recogn…

Notes Ariz. Admin. Code § R15-5-1820 Renumbered to R15-5-133 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1821 Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended subsection (B) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-183 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 30…

Notes Ariz. Admin. Code § R15-5-1822 Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended paragraphs (9) and (10) effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-120 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 …

Notes Ariz. Admin. Code § R15-5-1823 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1824 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1825 Renumbered to R15-5-180 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1826 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1827 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1828 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1829 Renumbered to R15-5-134 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

A. Gross receipts from the sale of tangible personal property to qualifying hospitals, qualifying health care organizations, rehabilitation programs for mentally or physically handicapped persons, and qualifying community health centers are exempt from tax if such purchases are e…

Notes Ariz. Admin. Code § R15-5-1830 Renumbered to R15-5-121 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1831 Repealed effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1832 Former Section R15-5-1832 repealed, new Section R15-5-1832 adopted effective September 3, 1978 (Supp. 78-6). Repealed effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1833 Former Section R15-5-1833 repealed, new Section R15-5-1833 adopted effective March 18, 1981 (Supp. 81-2). Renumbered to R15-5-136 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.…

Notes Ariz. Admin. Code § R15-5-1834 Renumbered to R15-5-112 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1835 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1836 Renumbered to R15-5-150 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1837 Repealed effective April 15, 1993 (Supp. 93-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1838 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1839 Renumbered to R15-5-129 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1840 Renumbered to R15-5-122 effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1841 Repealed effective August 9, 1993 (Supp. 93-3). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1842 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1843 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1844 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1845 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1846 Renumbered to R15-5-3004 effective July 23, 1985 (Supp. 85-4). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.

Notes Ariz. Admin. Code § R15-5-1847 Repealed effective April 13, 1987 (Supp. 87-2). Repealed by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.