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
Universal Citation: AZ Admin Code R 15-5-2301
Current through Register Vol. 30, No. 38, September 20, 2024
In this Article:
1. "Purchases" means purchase for storage, use, or consumption in Arizona.
2. "Retailer" has the same meaning as prescribed in A.R.S. § 42-5151, but does not include a marketplace facilitator or remote seller who meets the threshold requirements in A.R.S. § 42-5044.
3. "Utility business" has the same meaning as prescribed in A.R.S. § 42-5151.
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