Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2351 - Purchases by Non-U.S. Citizens
Universal Citation: AZ Admin Code R 15-5-2351
Current through Register Vol. 30, No. 38, September 20, 2024
Purchases of tangible personal property by non-U.S. citizens shall be subject to the use tax unless otherwise exempt.
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