™Your Policy Risk Impact Agent
14 chapters · 841 sections in this title.
A.R.S. § 42-5066 Job printing classification
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A. The job printing classification is comprised of the business of job printing, engraving, embossing and copying. B. The tax base for the job printing classification is the gross proceeds of sales or gross income derived from the business, but the gross proceeds of sales or gros…
A.R.S. § 42-5067 Pipeline classification
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A. The pipeline classification is comprised of the business of operating pipelines for transporting oil or natural or artificial gas through pipes or conduits from one point to another point in this state. The pipeline classification does not include sales of natural gas or lique…
A.R.S. § 42-5068 Private car line classification
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A. The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one point to another point in this state. B. The tax base for the private car line classification is the gross proceeds of sales or gross i…
A.R.S. § 42-5069 Commercial lease classification; definitions
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A. The commercial lease classification is comprised of the business of leasing for a consideration the use or occupancy of real property. B. A person who, as a lessor, leases or rents for a consideration under one or more leases or rental agreements the use or occupancy of real p…