Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the F.O.B. point or other conditions of the sale.
Situs of sales of tangible personal property
A.R.S. § 43-1146 — under Uniform Division of Income for Tax Purposes Act.
A.R.S. § 43-1146