Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
- Section R15-5-101 - Definitions
- Section R15-5-102 - Casual Activities or Sales
- Section R15-5-103 - Sale of Business Enterprises
- Section R15-5-104 - Service Businesses
- Section R15-5-105 - Services in Connection with Retail Sales
- Section R15-5-106 - Finance Charges in Connection with Retail Sales
- Section R15-5-107 - Sales for Resale or Lease
- Section R15-5-108 - Reserved
- Section R15-5-109 - Reserved
- Section R15-5-110 - Lease-purchase Agreements
- Section R15-5-111 - Consignment Sales
- Section R15-5-112 - Sales by Auctioneers
- Section R15-5-113 - Sales by Trustees, Receivers, and Assignees
- Section R15-5-114 - Reserved
- Section R15-5-115 - Reserved
- Section R15-5-116 - Reserved
- Section R15-5-117 - Reserved
- Section R15-5-118 - Reserved
- Section R15-5-119 - Reserved
- Section R15-5-120 - Exempt Sales of Machinery or Equipment
- Section R15-5-121 - Sales of Fuel Used in Manufacturing
- Section R15-5-122 - Articles Incorporated into a Manufactured Product
- Section R15-5-123 - Sale of Tools and Supplies to Businesses
- Section R15-5-124 - Reserved
- Section R15-5-125 - Reserved
- Section R15-5-126 - Manufacturing Labor
- Section R15-5-127 - Sales of Fuel
- Section R15-5-128 - Electric Power Transmission and Distribution
- Section R15-5-129 - Discounts, Refunds, and Coupon Redemption
- Section R15-5-130 - Reserved
- Section R15-5-131 - Lay-away Sales
- Section R15-5-132 - Retail Sales with Trade-ins
- Section R15-5-133 - Delivery Charges in Connection with Retail Sales
- Section R15-5-134 - Sales of Containers, Bottles, and Labels
- Section R15-5-135 - Sales of Restaurant Accessories
- Section R15-5-136 - Returnable Containers
- Section R15-5-137 - Warranty or Service Provisions and Tangible Personal Property Used in Conjunction with Warranty or Service Provisions
- Section R15-5-138 - Warranty or Service Contracts and Tangible Personal Property Used in Conjunction with Warranty or Service Contracts
- Section R15-5-139 - Reserved
- Section R15-5-140 - Reserved
- Section R15-5-141 - Reserved
- Section R15-5-142 - Reserved
- Section R15-5-143 - Reserved
- Section R15-5-144 - Reserved
- Section R15-5-145 - Reserved
- Section R15-5-146 - Reserved
- Section R15-5-147 - Reserved
- Section R15-5-148 - Reserved
- Section R15-5-149 - Reserved
- Section R15-5-150 - Sale of Photography
- Section R15-5-151 - Artists and Sales of Artwork
- Section R15-5-152 - Tangible Personal Property Used in Soil Remediation Activities
- Section R15-5-153 - Four-inch Pipes or Valves
- Section R15-5-154 - Computer Hardware and Software
- Section R15-5-155 - Delivery Sales of Tobacco Products
- Section R15-5-156 - Sales of Prescription Drugs and Prosthetic Appliances
- Section R15-5-157 - Membership Fees
- Section R15-5-158 - Postage Stamps
- Section R15-5-159 - Reserved
- Section R15-5-160 - Reserved
- Section R15-5-161 - Reserved
- Section R15-5-162 - Reserved
- Section R15-5-163 - Reserved
- Section R15-5-164 - Reserved
- Section R15-5-165 - Reserved
- Section R15-5-166 - Reserved
- Section R15-5-167 - Reserved
- Section R15-5-168 - Reserved
- Section R15-5-169 - Reserved
- Section R15-5-170 - Interstate and Foreign Transactions
- Section R15-5-171 - Sales to a Common Carrier
- Section R15-5-172 - Sales by Florists
- Section R15-5-173 - Sales of Property Subsequently Taken Out-of- State
- Section R15-5-174 - Sales to Non-U.S. Citizens
- Section R15-5-175 - Expired
- Section R15-5-176 - Expired
- Section R15-5-177 - Reserved
- Section R15-5-178 - Reserved
- Section R15-5-179 - Reserved
- Section R15-5-180 - Sales by Businesses in Federal Areas
- Section R15-5-181 - Governmental Organizations
- Section R15-5-182 - Nonprofit Organizations
- Section R15-5-183 - Exempt Sales to Health Organizations
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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