Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2304 - Presumption of Taxability of Property Brought into Arizona
Universal Citation: AZ Admin Code R 15-5-2304
Current through Register Vol. 30, No. 38, September 20, 2024
A. If tangible personal property is purchased outside Arizona and is subsequently brought into this state for use, storage, or consumption, the purchaser of such property shall be subject to the Arizona use tax unless the purchaser establishes to the satisfaction of the Department:
1. That the property is not used in
conducting a business in Arizona; and
2. That the property was purchased for bona
fide use or consumption outside Arizona. Unless shown otherwise, it shall be
presumed that the property was purchased for bona fide use or consumption
outside of Arizona if the property was purchased at least three months prior to
its initial entry into Arizona; or
3. If the property was purchased by a
nonresident individual, that the first actual use or consumption of the
property occurred outside Arizona.
B. It shall be presumed that property brought into the state is subject to the use tax. The burden of proof that a purchase is not subject to use tax rests upon the purchaser.
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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