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520 sections in this chapter.
R15-5-2351 Purchases by Non-U.S. Citizens
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Purchases of tangible personal property by non-U.S. citizens shall be subject to the use tax unless otherwise exempt. Notes Ariz. Admin. Code § R15-5-2351 Adopted effective September 29, 1993 (Supp. 93-3).
R15-5-2352 Expired
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Notes Ariz. Admin. Code § R15-5-2352 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).
R15-5-2353 Property Purchased outside of the United States
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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…