Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-136 - Returnable Containers
Universal Citation: AZ Admin Code R 15-5-136
Current through Register Vol. 30, No. 38, September 20, 2024
A. Gross receipts from deposits on sales of returnable containers which contain taxable food shall be taxable.
B. Deposit refunds paid to purchasers on the return of such containers shall be deductible from the retailer's tax base in the month refunded.
C. Gross receipts from deposits received on returnable containers which contain non-taxable food shall not be taxable. Therefore refunds paid on such deposits shall not reduce the tax base.
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