Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2328 - Electric Power Transmission and Distribution
Universal Citation: AZ Admin Code R 15-5-2328
Current through Register Vol. 30, No. 38, September 20, 2024
Purchases of machinery, equipment, or transmission lines for direct use in producing or transmitting power but not including distribution are subject to use tax based on the same definitions as in R15-5-128.
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