Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-102 - Casual Activities or Sales
Universal Citation: AZ Admin Code R 15-5-102
Current through Register Vol. 30, No. 38, September 20, 2024
A. Gross receipts from a casual activity or sale are not taxable under the retail classification.
B. Except as otherwise provided in R15-5-2002, a retailer, including as a marketplace facilitator or remote seller, cannot engage in a casual sale of tangible personal property of the same type or character as that which the person regularly sells at retail. A marketplace facilitator is deemed to regularly sell any tangible personal property sold on its marketplace.
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