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

Purchases of tangible personal property by non-U.S. citizens shall be subject to the use tax unless otherwise exempt. Historical Note Adopted effective September 29, 1993 (Supp. 93-3).

Historical Note Section R15-5-2352 renumbered from R15-5-2317 and amended effective September 29, 1993 (Supp. 93-3). Section expired under A.R.S. § 41-1056(E) at 18 A.A.R. 1652, effective March 31, 2012 (Supp. 12-2).

A. Tangible personal property purchased outside of the United States is taxable when purchased for business use. B. In any one calendar month, tangible personal property purchases with a cumulative purchase price of $200 or less are not taxable if purchased for nonbusiness use. P…

A. Purchases of tangible personal property by any state or its political subdivisions are taxable. B. Purchases by the Federal Government are not taxable. Historical Note Section R15-5-2360 renumbered from R15-5-2327 and amended effective September 29, 1993 (Supp. 93-3).

A. Purchases of tangible personal property by nonprofit churches, schools, and other nonprofit organizations are taxable unless otherwise exempt. B. Purchases of tangible personal property from a charitable nonprofit organization recognized as having tax-exempt status for income …

A. Purchases by qualifying hospitals, nursing care institutions, qualifying health care organizations, rehabilitation programs for mentally or physically handicapped persons, and qualifying community health centers are exempt from tax pursuant to statutory provisions. B. The Depa…

Historical Note Renumbered from R15-5-2309 effective September 29, 1993 (Supp. 93-3). Renumbered to R15-5-2220 effective October 14, 1993 (Supp. 93-4). ARTICLE 24. REPEALED

Historical Note Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Amended effective March 18, 1981 (Supp. 81-2). Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective July 23, 1985 (Supp. 85-4).

Historical Note Repealed effective July 23, 1985 (Supp. 85-4).

Historical Note Repealed effective October 14, 1993 (Supp. 93-4).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

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

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

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

Historical Note Repealed effective February 22, 1989 (Supp. 89-1).

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

Historical Note Repealed effective February 22, 1989 (Supp. 89-1).

Historical Note Repealed effective February 22, 1989 (Supp. 89-1).

Historical Note Repealed effective February 22, 1989 (Supp. 89-1).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

Historical Note Repealed effective September 24, 1986 (Supp. 86-5).

ARTICLE 25. REPEALED Article 25, consisting of Sections R15-5-2501 through R15-5-2507, repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1). Section

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

ARTICLE 26. REPEALED Article 26, consisting of Sections R15-5-2601 through R15-5-2603, R15-5-2614, and R15-5-2616, repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1). Section

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

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