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

Notes Ariz. Admin. Code § R15-5-701 Repealed effective August 13, 1987 (Supp. 87-3).

Notes Ariz. Admin. Code § R15-5-702 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-703 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-704 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-801 Repealed effective August 13, 1987 (Supp. 87-3).

Notes Ariz. Admin. Code § R15-5-802 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-803 Repealed effective April 13, 1987 (Supp. 87-2).

Notes Ariz. Admin. Code § R15-5-804 Repealed effective April 13, 1987 (Supp. 87-2).

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. …

Notes Ariz. Admin. Code § R15-5-903 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…

Notes Ariz. Admin. Code § R15-5-906 Section repealed by final rulemaking at 6 A.A.R. 2952, effective July 18, 2000 (Supp. 00-3).

Notes Ariz. Admin. Code § R15-5-907 Repealed effective April 13, 1987 (Supp. 87-2).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…

Notes Ariz. Admin. Code § R15-5-909 Repealed effective April 13, 1987 (Supp. 87-2).