Arizona · Regulations
Chapter 5 — Department of Revenue - Transaction Privilege and Use Tax Section
520 sections
520 sections
- R15-5-101R15-5-101. Definitions
- R15-5-102R15-5-102. Casual Activities or Sales
- R15-5-103R15-5-103. Sale of Business Enterprises
- R15-5-104R15-5-104. Service Businesses
- R15-5-105R15-5-105. Services in Connection with Retail Sales
- R15-5-106R15-5-106. Finance Charges in Connection with Retail Sales
- R15-5-107R15-5-107. Sales for Resale or Lease
- R15-5-108R15-5-108. ReservedReserved
- R15-5-109R15-5-109. ReservedReserved
- R15-5-110R15-5-110. Lease-purchase Agreements
- R15-5-111R15-5-111. Consignment Sales
- R15-5-112R15-5-112. Sales by Auctioneers
- R15-5-113R15-5-113. Sales by Trustees, Receivers, and Assignees
- R15-5-114R15-5-114. ReservedReserved
- R15-5-115R15-5-115. ReservedReserved
- R15-5-116R15-5-116. ReservedReserved
- R15-5-117R15-5-117. ReservedReserved
- R15-5-118R15-5-118. ReservedReserved
- R15-5-119R15-5-119. ReservedReserved
- R15-5-120R15-5-120. Exempt Sales of Machinery or Equipment
- R15-5-121R15-5-121. Sales of Fuel Used in Manufacturing
- R15-5-122R15-5-122. Articles Incorporated into a Manufactured Product
- R15-5-123R15-5-123. Sale of Tools and Supplies to Businesses
- R15-5-124R15-5-124. ReservedReserved
- R15-5-125R15-5-125. ReservedReserved
- R15-5-126R15-5-126. Manufacturing Labor
- R15-5-127R15-5-127. Sales of Fuel
- R15-5-128R15-5-128. Electric Power Transmission and Distribution
- R15-5-129R15-5-129. Discounts, Refunds, and Coupon Redemption
- R15-5-130R15-5-130. ReservedReserved
- R15-5-131R15-5-131. Lay-away Sales
- R15-5-132R15-5-132. Retail Sales with Trade-ins
- R15-5-133R15-5-133. Delivery Charges in Connection with Retail Sales
- R15-5-134R15-5-134. Sales of Containers, Bottles, and Labels
- R15-5-135R15-5-135. Sales of Restaurant Accessories
- R15-5-136R15-5-136. Returnable Containers
- R15-5-137R15-5-137. Warranty or Service Provisions and Tangible Personal Property Used in Conjunction with Warranty or Service Provisions
- R15-5-138R15-5-138. Warranty or Service Contracts and Tangible Personal Property Used in Conjunction with Warranty or Service Contracts
- R15-5-139R15-5-139. ReservedReserved
- R15-5-140R15-5-140. ReservedReserved
- R15-5-141R15-5-141. ReservedReserved
- R15-5-142R15-5-142. ReservedReserved
- R15-5-143R15-5-143. ReservedReserved
- R15-5-144R15-5-144. ReservedReserved
- R15-5-145R15-5-145. ReservedReserved
- R15-5-146R15-5-146. ReservedReserved
- R15-5-147R15-5-147. ReservedReserved
- R15-5-148R15-5-148. ReservedReserved
- R15-5-149R15-5-149. ReservedReserved
- R15-5-150R15-5-150. Sale of Photography
- R15-5-151R15-5-151. Artists and Sales of Artwork
- R15-5-152R15-5-152. Tangible Personal Property Used in Soil Remediation Activities
- R15-5-153R15-5-153. Four-inch Pipes or Valves
- R15-5-154R15-5-154. Computer Hardware and Software
- R15-5-155R15-5-155. Delivery Sales of Tobacco Products
- R15-5-156R15-5-156. Sales of Prescription Drugs and Prosthetic Appliances
- R15-5-157R15-5-157. Membership Fees
- R15-5-158R15-5-158. Postage Stamps
- R15-5-159R15-5-159. ReservedReserved
- R15-5-160R15-5-160. ReservedReserved
- R15-5-161R15-5-161. ReservedReserved
- R15-5-162R15-5-162. ReservedReserved
- R15-5-163R15-5-163. ReservedReserved
- R15-5-164R15-5-164. ReservedReserved
- R15-5-165R15-5-165. ReservedReserved
- R15-5-166R15-5-166. ReservedReserved
- R15-5-167R15-5-167. ReservedReserved
- R15-5-168R15-5-168. ReservedReserved
- R15-5-169R15-5-169. ReservedReserved
- R15-5-170R15-5-170. Interstate and Foreign Transactions
- R15-5-171R15-5-171. Sales to a Common Carrier
- R15-5-172R15-5-172. Sales by Florists
- R15-5-173R15-5-173. Sales of Property Subsequently Taken Out-ofstate
- R15-5-174R15-5-174. Sales to Non-U.S. Citizens
- R15-5-175R15-5-175. ExpiredExpired
- R15-5-176R15-5-176. ExpiredExpired
- R15-5-177R15-5-177. ReservedReserved
- R15-5-178R15-5-178. ReservedReserved
- R15-5-179R15-5-179. ReservedReserved
- R15-5-180R15-5-180. Sales by Businesses in Federal Areas
- R15-5-181R15-5-181. Governmental Organizations
- R15-5-182R15-5-182. Nonprofit Organizations
- R15-5-183R15-5-183. Exempt Sales to Health Organizations
- R15-5-201R15-5-201. RepealedRepealed
- R15-5-202R15-5-202. RenumberedRenumbered
- R15-5-203R15-5-203. RepealedRepealed
- R15-5-204R15-5-204. RenumberedRenumbered
- R15-5-205R15-5-205. RepealedRepealed
- R15-5-206R15-5-206. RepealedRepealed
- R15-5-207R15-5-207. RepealedRepealed
- R15-5-208R15-5-208. RepealedRepealed
- R15-5-209R15-5-209. RepealedRepealed
- R15-5-210R15-5-210. RepealedRepealed
- R15-5-211R15-5-211. RepealedRepealed
- R15-5-212R15-5-212. RenumberedRenumbered
- R15-5-301R15-5-301. RepealedRepealed
- R15-5-302R15-5-302. RepealedRepealed
- R15-5-303R15-5-303. RepealedRepealed
- R15-5-304R15-5-304. RepealedRepealed
- R15-5-305R15-5-305. RepealedRepealed