Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-123 - Sale of Tools and Supplies to Businesses
Universal Citation: AZ Admin Code R 15-5-123
Current through Register Vol. 30, No. 38, September 20, 2024
The sale of tools, supplies, and other articles to be used or consumed by persons in the operation of their businesses, and not for resale, are taxable as retail sales.
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