Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2353 - Property Purchased outside of the United States
Universal Citation: AZ Admin Code R 15-5-2353
Current through Register Vol. 30, No. 38, September 20, 2024
A. Tangible personal property purchased outside of the United States is taxable when purchased for business use.
B. In any one calendar month, tangible personal property purchases with a cumulative purchase price of $200 or less are not taxable if purchased for nonbusiness use. Purchases in excess of the $200 exemption are taxable on the excess amount.
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