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

Notes Ariz. Admin. Code § R15-5-3036 Adopted effective August 7, 1987 (Supp. 87-3). Renumbered to R15-5-157 effective August 9, 1993 (Supp. 93-3).

Notes Ariz. Admin. Code § R15-5-304 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-305 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-306 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-307 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-401 Repealed effective August 13, 1987 (Supp. 87-3).

Notes Ariz. Admin. Code § R15-5-402 Repealed effective April 13, 1987 (Supp. 87-2).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. Notes Ariz. Admin. Code § R15-5-404 Amended effective April 21, 1995 (Supp. 95-2). Amended effective September 22, 1…

Notes Ariz. Admin. Code § R15-5-405 Repealed effective April 13, 1987 (Supp. 87-2).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 …

Notes Ariz. Admin. Code § R15-5-407 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-408 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-409 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-501 Repealed effective July 23, 1985 (Supp. 85-4).

Notes Ariz. Admin. Code § R15-5-502 Repealed effective January 16, 1997 (Supp. 97-1).

Notes Ariz. Admin. Code § R15-5-503 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-504 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-505 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-506 Repealed effective April 13, 1987 (Supp. 87-2).

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…

Notes Ariz. Admin. Code § R15-5-602 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. 26…

Notes Ariz. Admin. Code § R15-5-603 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-604 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 § R15-5-605 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 § R15-5-606 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).

Notes Ariz. Admin. Code § R15-5-607 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).

Notes Ariz. Admin. Code § R15-5-608 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).

Notes Ariz. Admin. Code § R15-5-609 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-610 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).

Notes Ariz. Admin. Code § R15-5-611 Repealed effective March 18, 1981 (Supp. 81-2).

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 § R15-5-617 Section repealed by final rulemaking at 10 A.A.R. 5200, effective February 5, 2005 (Supp. 04-4).

Notes Ariz. Admin. Code § R15-5-618 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-619 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-620 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-621 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-622 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-623 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-624 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-625 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-626 Repealed effective April 13, 1987 (Supp. 87-2).