R15-5-101. Definitions

In this Chapter, unless the context requires otherwise or unless otherwise defined: 1. “AZTaxes.gov” has the same meaning as prescribed in R15-10-301. 2. “Casual activity or sale” means an occasional transaction of an isolated nature made by persons who neither represent themselves to be nor are engaged in a business that is subject to transaction privilege tax. Casual activity or sale includes, but is not limited to, sales of used capital assets, provided that the volume and frequency of such sales do not indicate that the seller regularly engages in selling such property. 3. “Department” has the same meaning as prescribed in A.R.S. § 42-1001. 4. “Gross income,” “gross receipts,” “marketplace facilitator,” and “marketplace seller” have the same meanings as prescribed in A.R.S. § 42-5001. 5. “Real property” means land and anything permanently affixed to land. 6. “Remote seller” has the same meaning as prescribed in A.R.S. § 42-5001. 7. “Retailer” has the same meaning as prescribed in A.R.S. § 42-5001, and includes a wholesaler, manufacturer, or other seller of tangible personal property. 8. “Taxpayer” has the same meaning as prescribed in A.R.S. § 42-5001. 9. “Vendor” means any person engaged in a business activity that is subject to any tax levied under A.R.S. Title 42, Chapter 5 and 6, including a retailer.