US lawArizonaRegulationsTitle 15 — RevenueChapter 5 — Department of Revenue - Transaction Privilege and Use Tax SectionR15-5-174R15-5-174R15-5-174. Sales to Non-U.S. CitizensLast amended: 1993Length: 15 wordsOfficial source Cite as Ariz. Admin. Code § R15-5-174Gross receipts from sales to non-U.S. citizens are subject to the tax unless otherwise exempt.PreviousR15-5-173NextR15-5-175