Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 21 - UTILITIES CLASSIFICATION
Section R15-5-2107 - Sales to Irrigation Districts
Universal Citation: AZ Admin Code R 15-5-2107
Current through Register Vol. 30, No. 38, September 20, 2024
A person engaged in business under the utilities classification is subject to tax on the gross receipts from producing and furnishing or furnishing electricity or gas to an irrigation district for the purpose of producing water for irrigation of farm lands or of lands subdivided for residential purposes which are entitled to irrigation water unless an exemption applies.
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