Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 21 - UTILITIES CLASSIFICATION
Section R15-5-2104 - Interstate and Foreign Sales
Universal Citation: AZ Admin Code R 15-5-2104
Current through Register Vol. 30, No. 38, September 20, 2024
A person engaged in business under the utilities classification may deduct from the tax base gross receipts from sales of electricity, gas, or water, delivered through transmission lines or pipelines to a point in another state or country, from a point in this state and used outside this state.
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