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

Gross proceeds of sales or gross income from demurrage charges is included in the tax base under the transporting classification unless the transporting to which it relates is excluded from the transporting classification. Notes Ariz. Admin. Code § R15-5-1405 Amended by final rul…

A. Gross proceeds of sales or gross income from transporting by aircraft freight or property from one point to another point in this state is included in the tax base under the transporting classification. B. A charge for the use of an aircraft when a pilot is not provided is ren…

Notes Ariz. Admin. Code § R15-5-141

Notes Ariz. Admin. Code § R15-5-142

Notes Ariz. Admin. Code § R15-5-143

Notes Ariz. Admin. Code § R15-5-144

Notes Ariz. Admin. Code § R15-5-145

Notes Ariz. Admin. Code § R15-5-146

Notes Ariz. Admin. Code § R15-5-147

Notes Ariz. Admin. Code § R15-5-148

Notes Ariz. Admin. Code § R15-5-149

A. In this Section:1. "Motion picture" has the same meaning as prescribed in A.R.S. § 41-1517. 2. "Motion picture production company" has the same meaning as prescribed in A.R.S. § 41-1517. 3. "Photography" means the process of taking and supplying images to customers, using film…

A. Gross income derived from the rental of tangible personal property is included in the tax base under the personal property rental classification unless a specific statutory exemption, exclusion, or deduction applies. Examples of tangible personal property include: televisions,…

A. In this Section: 1. "Business location" means the business address that appears on a lessor's privilege license, but if the lessor does not have a business address in Arizona, business location means the lessee's residential or primary business street address. 2. "Source" mean…

A lessor's gross income from the rental of tangible personal property to the United States Government, the state of Arizona, or other governmental subdivisions is taxable under the personal property rental classification unless a specific statutory exemption, exclusion, or deduct…

A lessor's gross income from the rental of tangible personal property to a school, church, or other nonprofit organization is taxable under the personal property rental classification unless a specific statutory exemption, exclusion, or deduction applies. Notes Ariz. Admin. Code …

A. Gross receipts from the sale of paintings, drawings, etchings, sculptures, craftwork, other artwork or reproductions of such items to final consumers shall be taxable under the retail classification if the person is making regular sales of these items. B. Gross receipts from t…

A. A lessor's gross income from the leasing of tangible personal property that includes an option to purchase the tangible personal property is taxable under the personal property rental classification until the lessee exercises the purchase option. B. Gross income received after…

The gross receipts from the sale of tangible personal property incorporated or fabricated into any real property, structure, project, development or improvement under a contract specified in A.R.S. § 42-1310.16(B)(6) are exempt from tax. The gross receipts from the sale of tangib…

Gross receipts from the sale of pipes, valves, or fire hydrants with an inside diameter of four inches or more are deductible from the tax base if the pipes, valves, or fire hydrants are to be used to transport oil, natural gas, artificial gas, water, or coal slurry. Notes Ariz. …

A. Gross receipts derived from services rendered in whole or in part in connection with the sale of computer hardware are exempt, including gross receipts derived from charges imposed for professional and technological services such as analysis, design, support engineering servic…

A. In this Section: 1. "Delivery sale" means a sale made by using any of the following:a. The mail or a delivery service. b. The Internet or a computer network. c. Any other electronic method. 2. "Tobacco product" has the same meaning as prescribed in A.R.S. § 36-798.06. B. A ret…

A. In this Section: 1. "Drug" means an article that, according to federal or state law, is:a. Recognized in the official United States Pharmacopeia, official Homeopathic Pharmacopeia of the United States, official National Formulary, or any supplement to these documents; or b. In…

A. Membership, admission, or other fees charged by a limited-access retail business shall be considered part of the taxable gross income of the business activity. B. For purposes of this rule, "a limited-access retail business" means a business which does not sell to the general …

A. A retailer's gross receipts from the sale of postage stamps are not included in the tax base under the retail classification if the stamps are sold for the purpose of transporting mail. B. A retailer's gross receipts from the sale of postage stamps are included in the tax base…

Notes Ariz. Admin. Code § R15-5-159

Notes Ariz. Admin. Code § R15-5-160

The following definitions apply for purposes of the rules in this Article, unless the context requires otherwise or unless otherwise defined. 1. "Agricultural property" means land or structures which are used for the purposes of growing crops or raising animals including agronomy…

A. For purposes of taxation under the commercial lease classification, there shall be no general exclusion for a casual rental of real property unless delineated under A.R.S. § 42-5059 except as provided in subsection (B) of this rule. B. For periods ending on or before July 31, …

Notes Ariz. Admin. Code § R15-5-1603 Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Section R15-5-1603 renumbered to R15-5-1601 effective April 21, 1995 (Supp. 95-2).

A. Gross income under the commercial lease classification shall include all amounts paid to or on behalf of the lessor including but not limited to the following items: 1. Rent; 2. Property tax paid by the lessee either as reimbursement to the lessor or paid directly to the count…

A. Gross receipts from the rental of real property to the United States Government, state of Arizona, or any other government agency shall be taxable under the commercial lease classification unless otherwise exempt. B. For periods beginning May 24, 1990, and ending on March 31, …

A. Nonprofit organizations shall be subject to tax under the commercial lease classification for gross receipts from the rental of real property unless otherwise exempt. B. Leases of real property to nonprofit organizations shall be subject to tax under the commercial lease class…

Notes Ariz. Admin. Code § R15-5-1607 Amended effective November 1, 1976 (Supp. 76-5). Amended effective November 7, 1978 (Supp. 78-6). Section R15-5-1607 renumbered to R15-5-1602 effective April 21, 1995 (Supp. 95-2).

Income from the rental of storage facilities is taxable, provided the lessee retains the right of direct access to the stored goods. Conversely, the storage of property by a warehouse, when the warehouse proprietor maintains full control over the specific location of the stored g…

When a department store enters into an agreement with a licensee to provide space within the store which does not give the licensee exclusive right to any specific area within the store, the income from such an agreement is not subject to tax. The transaction is deemed to be a li…

Notes Ariz. Admin. Code § R15-5-161

Notes Ariz. Admin. Code § R15-5-1610 Amended effective April 21, 1995 (Supp. 95-2). 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 § R15-5-1614 Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Renumbered to R15-5-1001 (Supp. 94-2).

Notes Ariz. Admin. Code § R15-5-1615 Amended effective November 7, 1978 (Supp. 78-6). Renumbered to R15-5-1002 (Supp. 94-2).

Notes Ariz. Admin. Code § R15-5-162

Notes Ariz. Admin. Code § R15-5-163

Notes Ariz. Admin. Code § R15-5-164

Notes Ariz. Admin. Code § R15-5-165

Notes Ariz. Admin. Code § R15-5-166

Notes Ariz. Admin. Code § R15-5-167

Notes Ariz. Admin. Code § R15-5-168