Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
- Section R15-5-2301 - Definitions
- Section R15-5-2302 - General
- Section R15-5-2303
- Section R15-5-2304 - Presumption of Taxability of Property Brought into Arizona
- Section R15-5-2305 - Expired
- Section R15-5-2306
- Section R15-5-2307
- Section R15-5-2308
- Section R15-5-2309 - Exemptions - Purchases for Resale or Lease
- Section R15-5-2310 - Payment of Use Tax by Purchaser
- Section R15-5-2311 - Renumbered
- Section R15-5-2312 - Casual Sales
- Section R15-5-2313 - Expired
- Section R15-5-2314 - Purchases from Trustees, Receivers, and Assignees
- Section R15-5-2315 - Renumbered
- Section R15-5-2316
- Section R15-5-2317 - Renumbered
- Section R15-5-2318
- Section R15-5-2319 - Renumbered
- Section R15-5-2320 - Exemptions - Machinery or Equipment
- Section R15-5-2321 - Expired
- Section R15-5-2322 - Renumbered
- Section R15-5-2323
- Section R15-5-2324
- Section R15-5-2325
- Section R15-5-2326 - Manufacturing Labor
- Section R15-5-2327 - Fuels
- Section R15-5-2328 - Electric Power Transmission and Distribution
- Section R15-5-2329
- Section R15-5-2330 - Tangible Personal Property Used in Conjunction with Warranty or Service Contracts or Provisions
- Section R15-5-2331
- Section R15-5-2332 - Delivery Charges
- Section R15-5-2333 - Reserved
- Section R15-5-2334 - Purchases of Restaurant Accessories
- Section R15-5-2335 - Reserved
- Section R15-5-2336 - Reserved
- Section R15-5-2337 - Reserved
- Section R15-5-2338 - Reserved
- Section R15-5-2339 - Reserved
- Section R15-5-2340 - Tangible Personal Property Used in Soil Remediation Activities
- Section R15-5-2341 - Four-inch Pipes or Valves
- Section R15-5-2342 - Computer Hardware and Software
- Section R15-5-2343 - Purchases of Prescription Drugs and Prosthetic Appliances
- Section R15-5-2344 - Postage Stamps
- Section R15-5-2345 - Reserved
- Section R15-5-2346 - Reserved
- Section R15-5-2347 - Reserved
- Section R15-5-2348 - Reserved
- Section R15-5-2349 - Reserved
- Section R15-5-2350
- Section R15-5-2351 - Purchases by Non-U.S. Citizens
- Section R15-5-2352 - Expired
- Section R15-5-2353 - Property Purchased outside of the United States
- Section R15-5-2354 - Reserved
- Section R15-5-2355 - Reserved
- Section R15-5-2356 - Reserved
- Section R15-5-2357 - Reserved
- Section R15-5-2358 - Reserved
- Section R15-5-2359 - Reserved
- Section R15-5-2360 - Government Purchases
- Section R15-5-2361 - Nonprofit Organizations
- Section R15-5-2362 - Exempt Purchases by Health Organizations
- Section R15-5-2363 - Renumbered
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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