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

Notes Ariz. Admin. Code § R15-5-612 Amended effective November 7, 1978 (Supp. 78-6). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Notes Ariz. Admin. Code § R15-5-613 Amended effective November 7, 1978 (Supp. 78-6). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Notes Ariz. Admin. Code § R15-5-614 Amended effective November 7, 1978 (Supp. 78-6). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Notes Ariz. Admin. Code § R15-5-615 Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Notes Ariz. Admin. Code § R15-5-616 Amended effective June 18, 1987 (Supp. 87-2). Historical Note Amended effective November 7, 1978 (Supp. 78-6). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Notes Ariz. Admin. Code § R15-5-628 Adopted effective November 7, 1978 (Supp. 78-6). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Notes Ariz. Admin. Code § R15-5-629 Adopted effective November 7, 1978, unless otherwise noted (Supp. 78-6). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

In addition to the definitions provided in A.R.S. § 42-5001, the following definitions apply to this Article: 1. "Mining" means operations involving the extraction of nonmetalliferous mineral products from beneath or at the surface of the earth for commercial use and includes und…

A. A person engaged in the business of mining is subject to tax under the mining classification on the gross proceeds of sales or gross income received from the sale of a nonmetalliferous mineral product to a purchaser that resells the product in the ordinary course of business. …

Notes Ariz. Admin. Code § R15-5-903 Section R15-5-903 renumbered to R15-5-901 by final rulemaking at 6 A.A.R. 2952, effective July 18, 2000 (Supp. 00-3).

A. A person engaged in the business of mining is subject to tax on the gross proceeds of sales or gross income from refining petroleum products, producing a combination of nonmetalliferous mineral products, as well as other manufacturing or processing service charges derived from…

A. A person engaged in the business of mining that ships a nonmetalliferous mineral product out-of-state without making a sale in Arizona shall include in the tax base the market value of the nonmetalliferous mineral product before it enters interstate commerce. B. Unless otherwi…

A. A person engaged in the business of mining may deduct from the tax base under the mining classification actual freight costs incurred in connection with the sale that are included in the sales price if the actual freight costs incurred are separately stated in the billing to i…