Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-105 - Services in Connection with Retail Sales
Universal Citation: AZ Admin Code R 15-5-105
Current through Register Vol. 30, No. 38, September 20, 2024
Gross receipts from services rendered in addition to selling tangible personal property at retail are subject to tax unless the charge for service is shown separately on the sales invoice and records.
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