reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-5067 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5067 - Pipeline classification

42-5067.  Pipeline classification A. The pipeline classification is comprised of the business of operating pipelines for transporting oil or natural or artificial gas through pipes or conduits from one point to another point in this state. The pipeline classification does not include sales of natural gas or liquefied petroleum gas used to propel a motor vehicle. B. The tax base for the pipeline classification is the gross proceeds of sales or gross income derived from the business,  but the taxpayer shall deduct from the tax base the gross proceeds of sales or gross income derived from pipeline services to: 1. Qualifying hospitals as defined in section 42-5001. 2. A qualifying health care organization as defined in section 42-5001 if the oil or gas is used by the organization solely to provide health and medical related educational and charitable services.
AZ Rev Stat § 42-5068 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5068 - Private car line classification

42-5068.  Private car line classification A. The private car line classification is comprised of the business of operating a private car company,  as defined in section 42-14301,  from one point to another point in this state. B. The tax base for the private car line classification is the gross proceeds of sales or gross income derived from the business.
AZ Rev Stat § 42-5076 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5076 - Online lodging marketplace classification; definitions

42-5076.  Online lodging marketplace classification;  definitions A. The online lodging marketplace classification is comprised of the business of operating an online lodging marketplace. B. The tax base for the online lodging marketplace classification is the gross proceeds of sales or gross income derived from the business measured by the total amount charged for an online transient lodging transaction by the online lodging operator. C. Through December 31,  2018,  the online lodging marketplace classification does not include any online lodging marketplace that has not entered into an agreement with the department to register for,  or has not otherwise obtained from the department,  a license to collect tax pursuant to section 42-5005,  subsection L. D. The tax base for the online lodging marketplace classification does not include the gross proceeds of sales or gross income derived from charges to an occupant who is a transient as defined in section 42-5070 for the occupancy of any lodging accommodation in this state that is classified for property tax purposes under section 42-12001. E. For the purposes of this section: 1. " Online lodging marketplace"  means a person that provides a digital platform for compensation through which an unaffiliated third party offers to rent lodging accommodations in this state to an occupant,  including a transient,  as defined in section 42-5070,  and the accommodations are not classified for property tax purposes under section 42-12001. For the purposes of this paragraph: (a) " Lodging accommodations"  means any space offered to the public for lodging,  including any hotel,  motel,  inn,  tourist home or house,  dude ranch,  resort,  campground,  studio or bachelor hotel,  lodging house,  rooming house,  residential home,  apartment house,  dormitory,  public or private club,  mobile home or house trailer at a fixed location in this state or other similar structure or space. (b) " Unaffiliated third party"  means a person that is not owned or controlled,  directly or indirectly,  by the same interests. 2. " Online lodging operator"  means a person that is engaged in the business of renting to an occupant,  including a transient as defined in section 42-5070,  any lodging accommodation in this state offered through an online lodging marketplace.  3. " Online lodging transaction"  means a charge to an occupant,  including a transient as defined in section 42-5070,  by an online lodging operator for the occupancy of any lodging accommodation in this state and includes an online transient lodging transaction. 4. " Online transient lodging transaction"  means a charge to an occupant who is a transient as defined in section 42-5070 by an online lodging operator for the occupancy of any lodging accommodation in this state.
AZ Rev Stat § 42-5101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5101 - Definitions

42-5101.  Definitions In this article,  unless the context otherwise requires: 1. " Eligible grocery business"  means an establishment that is deemed eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008 (P.L. 110-246;  122 Stat. 1651;  7 United States Code sections 2011 through 2036a) by the United States department of agriculture food and nutrition service or an establishment that proves to the satisfaction of the department of revenue that,  based on the nature of the establishment's food sales,  could be eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008. 2. " Facilities for the consumption of food"  means tables,  chairs,  benches,  booths,  stools,  counters and similar conveniences,  trays,  glasses,  dishes or other tableware and parking areas for the convenience of in-car consumption of food in or on the premises on which the retailer conducts business. 3. " Food"  means any food item intended for human consumption that is intended for home consumption as defined by rules adopted by the department pursuant to section 42-5106. 4. " Food for consumption on the premises"  includes: (a) Hot prepared food. (b) Hot or cold sandwiches. (c) Food served by an attendant to be eaten at tables,  chairs,  benches,  booths,  stools,  counters and similar conveniences and within parking areas for the convenience of in-car consumption of food. (d) Food served with trays,  glasses,  dishes or other tableware. (e) Beverages sold in cups,  glasses,  or open containers. (f) Food sold by caterers. (g) Food sold within the premises of theaters,  movies,  operas,  shows of any type or nature,  exhibitions,  concerts,  carnivals,  circuses,  amusement parks,  fairs,  races,  contests,  games,  athletic events,  rodeos,  billiard and pool parlors,  bowling alleys,  public dances,  dance halls,  boxing,  wrestling and other matches and any business that charges admission,  entrance or cover fees for exhibition,  amusement or entertainment. (h) Any items contained in subdivisions (a) through (g) of this paragraph even though they are sold on a take-out or to go basis,  and whether or not the item is packaged,  is wrapped or is actually taken from the premises. 5. " Hot prepared food"  includes those products,  items or ingredients of food that are prepared and intended for sale in a heated condition. Hot prepared food includes a combination of hot and cold food items or ingredients if a single price has been established. 6. " Premises"  means the total space and facilities in or on which a retailer conducts business and that are owned or controlled,  in whole or in part,  by a retailer or are made available for the use of customers of the retailer or group of retailers,  including any building or part of a building,  parking lot or grounds.
AZ Rev Stat § 42-5104 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5104 - Records of sales

42-5104.  Records of sales A. Retailers shall maintain accurate,  verifiable and complete records of all purchases and sales of tangible personal property in order to verify exemptions from taxes imposed by this chapter. A retailer may use any method of recording that properly reflects all purchases and sales of food items exempted from taxes imposed by this chapter,  as well as all purchases and sales of items subject to taxes imposed by this chapter,  provided such records are maintained in accordance with rules adopted by the department. B. Any retailer who fails to maintain records as provided in this section shall pay the amount of taxes that would have been imposed on tangible personal property by this chapter if sales of food had not been exempted by article 2 of this chapter and this article. C. If,  upon request by the department,  the retailer cannot demonstrate to the department that such records properly reflect all sales of food items exempted from taxes imposed by this chapter,  the department may recompute the amount of tax to be paid pursuant to section 42-1108.
AZ Rev Stat § 42-5106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5106 - Rules

42-5106.  Rules A. The department shall adopt rules defining food consistent with section 42-5101 and this section. B. The department shall include as food: 1. Returnable containers for which a deposit is collected. 2. Ice and dry ice used in packing,  shipping or transporting food. 3. Seeds and plants to grow food for personal consumption. C. The department shall not include food for consumption on the premises,  alcoholic beverages,  tobacco,  medicines or dietary supplements,  such as vitamins and protein supplements,  as food,  unless the item is otherwise deemed to be food under this section. D. Notwithstanding section 42-5101,  any ready-to-drink,  nonalcoholic beverage that is contained in a closed or sealed bottle,  can or carton,  that is intended for human consumption and that is intended for home consumption is deemed to be food. E. The department shall adopt rules that,  other than for those items specifically included or excluded by subsections B,  C and D of this section,  define food to be those items that are intended for human consumption and that are intended for home consumption. In adopting these rules,  the department shall give strong consideration to those specific items that are then eligible for purchase with supplemental nutrition assistance program benefits so as to effectuate the intent of the legislature as specified in this article.
AZ Rev Stat § 42-5121 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5121 - Definitions

42-5121.  Definitions In this article,  unless the context otherwise requires: 1. " Affiliated Indian"  means an individual Native American Indian who is duly registered on the tribal rolls of the Indian tribe for whose benefit the Indian reservation was established. 2. " Indian reservation"  means all lands that are within the limits of areas set aside by the United States for the exclusive use and occupancy of an Indian tribe by treaty,  law or executive order and that are recognized as Indian reservations by the United States department of the interior. 3. " Indian tribe"  means any organized nation,  tribe,  band or community that is recognized as an Indian tribe by the United States department of the interior and includes any entity formed under the laws of the Indian tribe.
AZ Rev Stat § 42-5122 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5122 - Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians

42-5122.  Tax exemption;  sales to Indian tribes,  tribally owned businesses,  tribal entities and affiliated Indians The taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income derived from any of the following: 1. Business activities performed by an Indian tribe,  a tribally owned business,  a tribal entity or an affiliated Indian if the business activity takes place on an Indian reservation. 2. Business activities performed by a nonaffiliated Indian or non-Indian vendor on an Indian reservation for an Indian tribe,  a tribal entity or an affiliated Indian. 3. Contracting activities performed on an Indian reservation by an Indian tribe,  a tribally owned business,  a tribal entity or an affiliated Indian. 4. Contracting activities performed for an Indian tribe,  a tribally owned business,  a tribal entity or an affiliated Indian on an Indian reservation by a nonaffiliated Indian or non-Indian contractor. 5. Retail sales of tangible personal property to an Indian tribe,  a tribally owned business,  a tribal entity or an affiliated Indian if the sale of tangible personal property takes place on an Indian reservation. A sale is deemed to take place on an Indian reservation if the tangible personal property is ordered from and delivered on an Indian reservation. 6. The sale of a motor vehicle to an enrolled member of an Indian tribe who resides on the Indian reservation established for that Indian tribe.
AZ Rev Stat § 42-5123 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5123 - Records of transaction

42-5123.  Records of transaction Nonaffiliated Indians and non-Indian vendors shall maintain sufficient documentation of their taxable and nontaxable gross proceeds and gross income,  under any method of recording that properly reflects such taxable and nontaxable gross proceeds and gross income,  to enable the department to determine which transactions are subject to transaction privilege tax. Any gross proceeds and gross income that cannot be identified as nontaxable is considered taxable.
AZ Rev Stat § 42-5152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5152 - Presumption

42-5152.  Presumption It shall be presumed that tangible personal property purchased by any person and brought into this state is purchased for storage,  use or consumption in this state.
AZ Rev Stat § 42-5153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5153 - Exclusions from sales price

42-5153.  Exclusions from sales price For purposes of this article the total sales price for nuclear fuel purchased for storage,  use or consumption in this state shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article will be imposed only once for any one quantity or batch of nuclear fuel regardless of the number of transactions or financing arrangements which may occur with respect to that nuclear fuel.
AZ Rev Stat § 42-5154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5154 - Registration of retailers

42-5154.  Registration of retailers Every retailer shall,  before selling any tangible personal property for storage,  use or consumption within this state,  register with the department upon forms prescribed by the department.
AZ Rev Stat § 42-5155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5155 - Levy of tax; tax rate; purchaser's liability

42-5155.  Levy of tax;  tax rate;  purchaser's liability (Caution: 1998 Prop. 105 applies) A. There is levied and imposed an excise tax on the storage,  use or consumption in this state of tangible personal property purchased from a retailer or utility business,  as a percentage of the sales price. A manufactured building purchased outside this state and set up in this state is subject to tax under this section and in this case the rate is a percentage of sixty-five percent of the sales price. B. The tax imposed by this section applies to any purchaser that purchased tangible personal property for resale but subsequently uses or consumes the property. C. The tax rate shall equal the rate of tax prescribed by section 42-5010,  subsection A as applied to retailers and utility businesses according to the respective classification under articles 1 and 2 of this chapter for the same type of transaction or business activity. D. In addition to the rate prescribed by subsection C of this section,  if approved by the qualified electors voting at a statewide general election,  an additional rate increment of six-tenths of one per cent is imposed and shall be collected through June 30,  2021. The taxpayer shall pay taxes pursuant to this subsection at the same time and in the same manner as under subsection C of this section. The department shall separately account for the revenues collected with respect to the rate imposed pursuant to this subsection,  and the state treasurer shall pay all of those revenues in the manner prescribed by section 42-5029,  subsection E. E. From and after June 30,  2021 through June 30,  2041,  in addition to the rate prescribed by subsection C of this section,  an additional rate increment of six-tenths of one percent is imposed and shall be collected. The taxpayer shall pay taxes pursuant to this subsection at the same time and in the same manner as under subsection C of this section. The department shall separately account for the revenues collected with respect to the rate imposed pursuant to this subsection,  and the state treasurer shall pay all of those revenues in the manner prescribed by section 42-5029.02,  subsection A. F. Every person storing,  using or consuming in this state tangible personal property purchased from a retailer or utility business is liable for the tax. The person's liability is not extinguished until the tax has been paid to this state. G. A receipt from a retailer or utility business that maintains a place of business in this state or from a retailer or utility business that is authorized by the department to collect the tax,  under such rules as it may prescribe,  and that is for the purposes of this article regarded as a retailer or utility business maintaining a place of business in this state,  given to the purchaser as provided in section 42-5161 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
AZ Rev Stat § 42-5156 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5156 - Tangible personal property provided under a service contract or warranty; definition

42-5156.  Tangible personal property provided under a service contract or warranty;  definition A. The tax imposed by section 42-5155 shall be levied and collected at an amount equal to five and six-tenths per cent of the cost of the tangible personal property provided under the conditions of a warranty or service contract. B. Every person storing,  using or otherwise consuming in this state tangible personal property provided under the conditions of a warranty or service contract is liable for the tax. Such person's liability is not extinguished until the tax has been paid to this state,  except that a receipt from a retailer maintaining a place of business in this state or from a retailer who is authorized by the department to collect the tax,  under such rules as it may prescribe,  and who is for the purposes of this article regarded as a retailer maintaining a place of business in this state,  given to the purchaser in accordance with the provisions of section 42-5161 is sufficient to relieve the purchaser from further liability for the tax imposed upon the tangible personal property to which the receipt refers. C. For the purpose of this section,  " cost"  means the cost of the tangible personal property to the provider of the warranty or contract.
AZ Rev Stat § 42-5157 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5157 - Motor vehicles removed from inventory

42-5157.  Motor vehicles removed from inventory The tax imposed by this article on motor vehicles that are removed from inventory by a motor vehicle dealer as defined in section 28-4301,  that are used directly in the conduct of the motor vehicle dealer's primary business and that are returned to the dealer's active sales inventory within one year after the date of the initial removal from inventory shall be levied and imposed on a monthly basis and shall be applied to one thirty-ninth of the value of each new motor vehicle as determined by the manufacturer's suggested retail price and to one thirty-ninth of the value of each used motor vehicle as determined by any industry-wide publication in common use and devoted to listing used car values.
AZ Rev Stat § 42-5158 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5158 - Motor vehicles used by motor vehicle manufacturers

42-5158.  Motor vehicles used by motor vehicle manufacturers The tax imposed by this article on a motor vehicle manufacturer for the storage,  use or consumption of its maintenance,  support or service motor vehicles shall be levied and imposed on a monthly basis and is applied as a percentage of one thirty-ninth of the dealer net price of the motor vehicles. This tax shall not be imposed for more than thirty-nine months on any motor vehicle. Motor vehicles and component parts used in any manner for testing or development by motor vehicle manufacturers are not subject to the tax imposed pursuant to this article.
AZ Rev Stat § 42-5160 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5160 - Liability for tax

42-5160.  Liability for tax Any person who uses,  stores or consumes any tangible personal property upon which a tax is imposed by this article and upon which the tax has not been collected by a registered retailer or utility business shall pay the tax as provided by this article,  but every retailer and utility business maintaining a place of business in this state and making sales of tangible personal property for storage,  use or other consumption in this state shall collect the tax from the purchaser or user unless the property is exempt under this article or the purchaser or user pays the tax directly to the department as provided by section 42-5167. In the case of a manufactured building that is purchased from a dealer outside this state and brought into this state,  any person who is hired to set up the manufactured building and who is licensed pursuant to title 41,  chapter 37,  article 4 shall collect the tax from the owner and remit the tax with any tax that is due under the prime contracting classification.
AZ Rev Stat § 42-5161 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5161 - Collection from purchaser; receipt; tax as debt to state

42-5161.  Collection from purchaser;  receipt;  tax as debt to state Except as provided by section 42-5167,  every retailer and utility business shall collect from the purchaser the tax imposed by this article and give to such purchaser a receipt for the tax in the manner and form prescribed by the department. The tax required to be collected shall be shown separately on the invoice or other proof of sale. The tax required to be collected shall constitute a debt owed by the retailer or utility business to this state.
AZ Rev Stat § 42-5162 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5162 - Monthly return; time for payment; extension of time; quarterly payment

42-5162.  Monthly return;  time for payment;  extension of time;  quarterly payment A. Every retailer engaged in the business of making sales of tangible personal property the use,  storage or consumption of which is subject to the tax imposed by this article,  and every person who purchases for use,  storage or consumption any such property for which the tax is not paid to the retailer,  shall file a return with the department on or before the twentieth day of the month next succeeding the month in which the tangible personal property is brought into this state for use,  storage or consumption. The return shall be on a form prescribed by the department and shall show the tangible personal property sold for use,  storage or consumption or purchased for use,  storage or consumption within the state during the preceding calendar month. Such return shall be verified by oath or affirmation of the retailer or person making the report,  or his agent,  and shall be accompanied by payment of the tax shown to be due. The return and tax are delinquent if not received by the department on or before the business day preceding the last business day of the month when due. B. Notwithstanding subsection A of this section,  a person who is required to file a return under chapter 5,  article 1 of this title may report and pay the tax liability under this article on the same return and filing basis as the taxes reported under chapter 5,  article 1 of this title. C. For good cause shown the department may extend the time for making a return and paying the tax,  but the time for filing the return shall not be extended beyond the first day of the third month next succeeding the regular due date of the return.