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

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Adopted 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 Adopted effective November 7, 1978, unless otherwise noted (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). ARTICLE 7. REPEALED

Historical Note Repealed effective August 13, 1987 (Supp. 87-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2). ARTICLE 8. REPEALED

Historical Note Repealed effective August 13, 1987 (Supp. 87-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2). ARTICLE 9. MINING CLASSIFICATION

In addition to the definitions provided in A.R.S. § 42-5001, the following definitions apply to this Article: 1. “Mining” means operations involving the extraction of nonmetalliferous mineral products from beneath or at the surface of the earth for commercial use and includes und…

A. A person engaged in the business of mining is subject to tax under the mining classification on the gross proceeds of sales or gross income received from the sale of a nonmetalliferous mineral product to a purchaser that resells the product in the ordinary course of business. …

Historical Note Section R15-5-903 renumbered to R15-5-901 by final rulemaking at 6 A.A.R. 2952, effective July 18, 2000 (Supp. 00-3).

A. A person engaged in the business of mining is subject to tax on the gross proceeds of sales or gross income from refining petroleum products, producing a combination of nonmetalliferous mineral products, as well as other manufacturing or processing service charges derived from…

A. A person engaged in the business of mining that ships a nonmetalliferous mineral product out-of-state without making a sale in Arizona shall include in the tax base the market value of the nonmetalliferous mineral product before it enters interstate commerce. B. Unless otherwi…

Historical Note Section repealed by final rulemaking at 6 A.A.R. 2952, effective July 18, 2000 (Supp. 00-3).

Historical Note Repealed effective April 13, 1987 (Supp. 87-2).

A. A person engaged in the business of mining may deduct from the tax base under the mining classification actual freight costs incurred in connection with the sale that are included in the sales price if the actual freight costs incurred are separately stated in the billing to i…

Historical Note Repealed effective April 13, 1987 (Supp. 87-2). ARTICLE 10. TRANSACTION PRIVILEGE TAX - TRANSIENT LODGING CLASSIFICATION