Chapter 5. DEPARTMENT OF REVENUE - TRANSACTION PRIVILEGE AND USE TAX SECTION

Historical Note Renumbered to R15-5-126 effective August 9, 1993 (Supp. 93-3).

Historical Note Renumbered to R15-5-123 effective August 9, 1993 (Supp. 93-3).

Historical Note Former Section R15-5-1850 repealed, new Section R15-5-1850 adopted effective June 18, 1987 (Supp. 87-2). Section R15-5-1850 renumbered to R15-5-2010 effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective August 9, 1993 (Supp. 93-3).

Historical Note Adopted effective November 7, 1978 (Supp. 78-6). Amended effective June 16, 1987 (Supp. 87-2). Renumbered to R15-5-154 effective August 9, 1993 (Supp. 93-3). ARTICLE 18.1. SALES OF FOOD

For the purpose of these rules, unless the context requires otherwise, the following definitions will apply: 1. “Accessory food items” means coffee, tea, cocoa, carbonated and uncarbonated drinks, candy, condiments and spices, and other non-staple foods. 2. “Attendant” means a pe…

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

A. Restaurants are generally not qualified retailers, and therefore cannot sell food tax free, but are taxable upon all of their gross income or gross proceeds of sale. B. If a qualified retailer also operates a restaurant, the gross income or gross receipts of a sale from the tw…

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective October 17, 1986 (Supp. 86-5).

Historical Note Repealed effective October 17, 1986 (Supp. 86-5).

Historical Note Repealed effective October 17, 1986 (Supp. 86-5).

Historical Note Repealed effective October 17, 1986 (Supp. 86-5).

Historical Note Repealed effective October 17, 1986 (Supp. 86-5).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2). ARTICLE 19. REPEALED

Historical Note Repealed effective August 13, 1987 (Supp. 87-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2). ARTICLE 20. GENERAL ADMINISTRATION

Historical Note Repealed effective August 13, 1987 (Supp. 87-3). New Section R15-5-2001 renumbered from R15-5-202 and amended effective October 14, 1993 (Supp. 93-4). R15-5-2001(4) corrected to reflect an updated citation reference to Arizona Revised Statutes (Supp. 06-4). Sectio…

A. The transaction privilege tax is imposed directly on the person engaged in a taxable business in or within Arizona, including a retailer located outside the state who is engaging or continuing in business in this state as a remote seller or marketplace facilitator and who meet…

Articles 1, 20, and 22 of this Chapter apply to any marketplace facilitator or remote seller who meets the threshold requirements in A.R.S. § 42-5044. Historical Note Repealed effective April 13, 1987 (Supp. 87-2). New Section made by exempt rulemaking at 25 A.A.R. 3010, effectiv…

A. A taxpayer with multiple licenses for separate businesses shall maintain separate records for each licensed business, including details relating to the computation of taxes and exempt sales and digital or hard copies of applicable exemption certificates, as provided in subsect…

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

A. For purposes of this rule, the following definitions apply: 1. “Reporting period” means a calendar month unless another period is authorized pursuant to A.R.S. § 42-1322. 2. “Statutory delinquency date” means the date by which a payment of tax is considered delinquent pursuant…

A. In this Section, “affiliated person” has the same meaning as prescribed in A.R.S. § 42-5043. B. For the purposes of determining whether a remote seller or marketplace facilitator meets the threshold requirements in A.R.S. § 42-5044, the sales of marketplace facilitators and re…

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

A. For purposes of this rule, the following definitions apply: 1. “Actual ownership” means direct ownership and control but does not include ownership by or through affiliated persons. 2. “Affiliated persons” means members of the individual’s family or persons who have ownership …

A. The deduction of a bad debt shall be allowed from gross receipts if the following conditions apply: 1. The gross receipts from the transaction on which the bad debt deduction is being taken have been reported as taxable; 2. The debt arose from a debtor-creditor relationship ba…

Historical Note Section R15-5-202 renumbered to R15-5-2001 effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Section R15-5-204 renumbered to R15-5-2002 effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective August 13, 1987 (Supp. 87-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective July 23, 1985 (Supp. 85-4).

Historical Note Repealed effective July 23, 1985 (Supp. 85-4).

Historical Note Amended effective November 7, 1978 (Supp. 78-6). Amended effective March 18, 1981 (Supp. 81-2). Renumbered as Section R15-5-3023 effective August 26, 1987 (Supp. 87-3). Renumbered and amended in error; Section R15-5-209 is reprinted herewith as it was amended effe…

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective August 13, 1987 (Supp. 87-3).

Historical Note Renumbered to R15-5-3024 (Supp. 86-6).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

A person engaged in business under the utilities classification may deduct from the tax base gross receipts from sales of electricity, gas, or water, delivered through transmission lines or pipelines to a point in another state or country, from a point in this state and used outs…

A person engaged in business under the utilities classification is subject to tax on the gross receipts from sales of electricity, gas, or water, produced outside this state that is delivered through transmission lines or pipelines to a point in this state, for use in this state …