Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-121 - Sales of Fuel Used in Manufacturing
Universal Citation: AZ Admin Code R 15-5-121
Current through Register Vol. 30, No. 38, September 20, 2024
The sale of fuel used or consumed in a manufacturing process is taxable. The fuel is not considered to be incorporated into the manufactured product.
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