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

Historical Note (A.R.S. § 42-1472) Adopted effective September 24, 1986 (Supp. 86-5). Repealed by final rulemaking at 6 A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

Historical Note Adopted effective September 16, 1987 (Supp. 87-3). Section expired under A.R.S. § 41-1056(J) at 23 A.A.R. 2207, effective March 30, 2017 (Supp. 17-3).

Historical Note Adopted effective August 7, 1987 (Supp. 87-3). Renumbered to R15-5-157 effective August 9, 1993 (Supp. 93-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2). ARTICLE 4. AMUSEMENT CLASSIFICATION

Historical Note Repealed effective August 13, 1987 (Supp. 87-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Gross proceeds of sales or gross income from the operation of coin-operated and other devices that provide amusement are included in the tax base under the amusement classification. Examples include: devices that play prerecorded music, electronic games, pinball games, and billia…

Gross receipts from the sale of programs, souvenirs, or any other items of tangible personal property are included in the tax base under the retail classification. Historical Note Amended effective April 21, 1995 (Supp. 95-2). Amended effective September 22, 1997 (Supp. 97-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

A. The operator of a “health or fitness establishment” or a “private recreational establishment,” as defined in A.R.S. § 42-5073(C), shall exclude from the tax base under the amusement classification all gross proceeds of sales or gross income from membership fees and initiation …

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).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 5. REPEALED

Historical Note Repealed effective July 23, 1985 (Supp. 85-4).

Historical Note Repealed effective January 16, 1997 (Supp. 97-1).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).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 6. PRIME CONTRACTING CLASSIFICATION

A. For the purpose of this rule: 1. The principal place of business shall be Arizona if the licensee has continuously operated a facility with at least one full-time employee in Arizona for 12 consecutive months preceding the determination. 2. A surety bond shall include a bond i…

Historical Note Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Correction, subsection (C), paragraph (2) as filed effective November 7, 1978, unless otherwise noted (Supp. 82-1). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective Septem…

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

Historical Note Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Historical Note Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Historical Note Amended effective December 11, 1998 (Supp. 98-4). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2). Amended effective December 11, 1998 (Supp. 98-4). Section expired under A.R.S. § 41-1056(E) at 12 A.A.R. 4742, effective September 30, 2006 (Supp. 06-4).

Historical Note Amended effective November 7, 1978 (Supp. 78-6). Amended by adding subsections (D) and (E) effective March 18, 1981 (Supp. 81-2). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

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

Historical Note Former Section 15-5-610 repealed, new Section R15-5-610 adopted effective March 18, 1981 (Supp. 81-2). Repealed effective January 16, 1997 (Supp. 97-1).

Historical Note Repealed effective March 18, 1981 (Supp. 81-2).

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).

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).

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).

Historical Note Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Historical Note Amended effective June 18, 1987 (Supp. 87-2). Section expired under A.R.S. 41-1056(E) at 17 A.A.R. 2692, effective September 28, 2011 (Supp. 11-4).

Historical Note Section repealed by final rulemaking at 10 A.A.R. 5200, effective February 5, 2005 (Supp. 04-4).

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).

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).