US lawArizonaRegulationsTitle 15 — RevenueChapter 5 — Department of Revenue - Transaction Privilege and Use Tax SectionR15-5-140R15-5-140R15-5-140. ReservedReservedLength: 2 wordsOfficial source Cite as Ariz. Admin. Code § R15-5-140R15-5-140. ReservedPreviousR15-5-139NextR15-5-141