reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-5402 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5402 - Levy of tax

42-5402.  Levy of tax A. A prepaid wireless telecommunications E911 excise tax is levied on every seller in an amount of eight-tenths of one per cent of the gross proceeds of sales or gross income derived from the retail sale of prepaid wireless telecommunications service. B. The seller is liable for the tax imposed under this section. The amount of tax may be separately stated on the invoice,  receipt or other similar document that is provided to the consumer by the seller or otherwise disclosed to the consumer. The seller may retain three per cent of the amount of tax collected before remitting the tax to the department. C. For the purpose of determining the location of a retail sale of prepaid wireless telecommunications service under this article,  a retail sale of prepaid wireless telecommunications service occurs in this state if: 1. The retail sale of prepaid wireless telecommunications service is completed in person at a business location in this state. 2. If paragraph 1 of this subsection does not apply,  the product is delivered to the consumer at an address in this state. 3. If paragraphs 1 and 2 of this subsection do not apply,  the seller's records that are maintained in the ordinary course of business indicate that the consumer's address is located in this state and the seller's records are not made or kept in bad faith. 4. If paragraphs 1,  2 and 3 of this subsection do not apply,  the consumer gives the seller an address in this state during the completion of the sale,  including the consumer's payment instrument if no other address is available,  and the address is not given in bad faith. 5. If paragraphs 1 through 4 of this subsection do not apply,  the wireless telephone number is associated with a location in this state. D. The amount of tax that is paid by a seller shall not be included in the tax base for computing any transaction privilege,  sales,  use,  franchise or other similar tax or fee,  however denominated,  that is imposed by this state,  any political subdivision of this state or any intergovernmental agency. E. The tax levied under this section shall be the only E911 funding obligation for prepaid wireless telecommunications service in this state. This state,  any political subdivision of this state or any intergovernmental agency shall not levy any other similar tax or fee,  however denominated,  on any seller or consumer for the sale,  purchase,  use or provision of prepaid wireless telecommunications service for the purpose of funding E911 service.
AZ Rev Stat § 42-5403 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5403 - Administration of tax; distribution of revenues

42-5403.  Administration of tax;  distribution of revenues A. Unless the context otherwise requires,  article 1 of this chapter governs the administration of the tax imposed by this article. B. A separate bond is not required of employees of the department in administering this article. C. The procedures for a seller of prepaid wireless telecommunications service to document a sale that is not a retail sale of prepaid wireless telecommunications service shall be substantially similar to the procedures for documenting sale for resale transactions under the retail classification pursuant to sections 42-5009 and 42-5061. D. The department shall separately account for the monies paid under this article and shall deposit,  pursuant to sections 35-146 and 35-147,  the net revenues collected under this article in the emergency telecommunications services revolving fund established by section 41-704.
AZ Rev Stat § 42-5404 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5404 - Liability

42-5404.  Liability A. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from or incurred in connection with the provision of,  or failure to provide,  911 or E911 service,  or for identifying,  or failing to identify,  the telephone number,  address,  location or name associated with any person or device that is accessing or attempting to access 911 or E911 service.  B. Nothing in this article creates a cause of action or right to bring an action against a seller of prepaid wireless telecommunications service for damages to any person resulting from,  or incurred in connection with,  any lawful investigation by a law enforcement officer of the United States,  this state,  any other state or any political subdivision of this state or any other state.
AZ Rev Stat § 42-5451 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5451 - Definitions

42-5451.  Definitions  (Caution: 1998 Prop. 105 applies) In this article,  unless the context otherwise requires: 1. " Consumer, "  " dual licensee, "  " marijuana, "  " marijuana establishment"  and " marijuana products"  have the same meanings prescribed in section 36-2850. 2. " Designated caregiver, "  " nonprofit medical marijuana dispensary"  and " qualifying patient"  have the same meanings prescribed in section 36-2801.
AZ Rev Stat § 42-5452 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5452 - Levy and rate of tax; effect of federal excise tax

42-5452.  Levy and rate of tax;  effect of federal excise tax (Caution: 1998 Prop. 105 applies) A. There is levied and the department shall collect an excise tax on all marijuana and marijuana products sold to a consumer by a marijuana establishment at a rate of sixteen percent of the price of the marijuana or marijuana product sold. This subsection does not apply to marijuana dispensed to a registered qualifying patient or registered designated caregiver pursuant to title 36,  chapter 28.1 by a dual licensee or nonprofit medical marijuana dispensary. B. If the United States levies and collects an excise tax on marijuana and marijuana products,  the aggregate of federal and state excise taxes may not exceed a rate of thirty percent of the price of the marijuana or marijuana product sold,  and the tax levied pursuant to subsection A of this section shall be lowered accordingly and automatically on the effective date of the federal excise tax. C. A product subject to the tax imposed by this section may not be bundled with a product or service that is not subject to the tax imposed by this section. D. The tax levied and collected pursuant to this section shall not be included in computing the tax base,  gross proceeds of sales or gross income of a marijuana establishment for purposes of title 42,  chapters 5 and 6,  and is not subject to any transaction privilege,  sales,  use or other similar tax levied by a county,  city,  town or special taxing district. E. Notwithstanding section 42-3102,  the department shall deposit all monies levied and collected pursuant to this section in the smart and safe Arizona fund established by section 36-2856.
AZ Rev Stat § 42-5453 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5453 - Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information

42-5453.  Return statement and payment by marijuana establishment;  penalty;  interest;  rules;  confidential information (Caution: 1998 Prop. 105 applies) A. The tax imposed by this article is due and payable,  together with a return statement prescribed by the department,  for each month on or before the twentieth day of the succeeding month. B. A marijuana establishment that fails to pay the tax imposed by this article within ten days after the date the payment is due is subject to and shall pay a penalty determined under section 42-1125,  plus interest at the rate determined pursuant to section 42-1123,  from the time the tax was due and payable until paid. The department may waive any penalty or interest if it determines that the marijuana establishment has made a good faith attempt to comply with the requirements of this article.  C. The monthly return statement prescribed by the department shall include an accounting of the quantity of marijuana that is sold by a marijuana establishment that is subject to the tax imposed by this article during the tax month. D. All penalties and interest collected pursuant to this section shall be deposited in the smart and safe Arizona fund established by section 36-2856. E. The department may adopt rules that are necessary or convenient to enforce this article,  except that those rules may not conflict with title 36,  chapter 28.2. F. The department may share confidential information as defined in section 42-2001 with the department of health services for its use in determining whether a marijuana establishment,  marijuana testing facility or dual licensee is in compliance with tax obligations under this title or title 43.
AZ Rev Stat § 42-6001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6001 - Collection and administration of transaction privilege tax and affiliated excise taxes; intergovernmental contract or agreement; method of payment

42-6001.  Collection and administration of transaction privilege tax and affiliated excise taxes;  intergovernmental contract or agreement;  method of payment A. The department shall collect and administer any transaction privilege and affiliated excise taxes,  including use tax,  severance tax,  jet fuel excise and use tax,  and rental occupancy tax,  imposed by any city or town. The department and each city or town shall enter into a intergovernmental contract or agreement to provide a uniform method of administration,  collection,  audit and licensing of transaction privilege and affiliated excise taxes imposed by the state or cities or towns pursuant to title 11,  chapter 7,  article 3. The contract or agreement shall include criteria for the denial of a request from a city or town for an audit of a taxpayer that is engaged in business in more than one city or town. B. A taxpayer that does not report and pay the required tax to a city or town electronically shall file and pay the tax to the department of revenue if the department has developed the electronic and nonelectronic tools necessary to capture data with sufficient specificity to meet the needs of all taxing jurisdictions,  including specific data regarding each tax classification and any corresponding deductions at each business location of the taxpayer.
AZ Rev Stat § 42-6002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6002 - Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition

42-6002.  Administration;  procedures for levy,  collection and enforcement applicable to cities and towns;  definition A. Unless the context otherwise requires,  chapter 1 and chapter 5,  article 1 of this title govern the administration of the municipal privilege taxes levied by a city or town.  B. The procedures for levy,  collection and enforcement of payment of transaction privilege and affiliated excise taxes,  including use tax,  severance tax,  jet fuel excise and use tax,  and rental occupancy tax,  levied by a city or town shall be in the same manner as authorized by chapter 5 of this title. Except for business activities classified under the retail classification pursuant to section 42-5061,  this subsection does not preclude a city or town from levying a transaction privilege,  sales,  use or other similar tax as a result of a person's business activities as provided in this article and article 2 of this chapter. C. An intergovernmental contract or agreement entered into pursuant to section 42-6001,  subsection A shall include the following provisions: 1. All audits shall be conducted in accordance with standard audit procedures defined in the department of revenue audit manual. 2. All auditors shall be trained in accordance with the policies of the department. 3. An auditor that is trained and authorized to conduct an audit may not represent any taxpayer in any tax matter. 4. Except as provided in paragraph 5 of this subsection,  the audit of a taxpayer that has locations in two or more cities or towns shall be conducted by the department.  5. All audits shall include all taxing jurisdictions in this state regardless of which jurisdiction conducts the audit. A city or town may conduct an audit of any taxpayer that is engaged in business in only one city or town and any other taxpayer authorized by the department. 6. The department shall issue all audit assessments on behalf of all taxing jurisdictions in a single notice to the taxpayer. 7. Appeals of audit assessments shall be directed to the department. 8. Appeals of audit assessments shall be administered pursuant to chapter 1,  article 6 of this title. 9. The department shall notify all affected cities and towns before entering into any compromise,  closing,  settlement or other agreement with a person related to the tax levied and imposed by the cities and towns. D. For the purposes of this section,  " transaction privilege,  sales,  use or other similar tax"  means any tax imposed under the model city tax code.
AZ Rev Stat § 42-6005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6005 - Unified audit committee; audits

42-6005.  Unified audit committee;  audits A. The director shall establish a unified audit committee with cities and towns. The committee shall coordinate uniform audit functions.  B. When the state statutes and model city tax code are the same and where the department has issued written guidance,  the department's interpretation is binding on cities and towns.
AZ Rev Stat § 42-6006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6006 - Municipal elections on tax issues

42-6006.  Municipal elections on tax issues A city or town may submit any issue relating to a transaction privilege tax,  sales,  use,  franchise or other similar tax or fee,  however denominated,  to the qualified electors of the city or town at any regular or special municipal election,  and may spend public monies of the city or town to cover the expenses of the election on that issue.
AZ Rev Stat § 42-6007 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6007 - Mobile telecommunications services; definitions

42-6007.  Mobile telecommunications services;  definitions A. Any city or town that levies and collects a tax with respect to mobile telecommunications services shall levy and collect the tax pursuant to the requirements of the mobile telecommunications sourcing act (P.L. 106-252;  114 Stat. 626;  4 United States Code sections 116 through 126).  B. If a home service provider charges a customer an amount of tax for mobile telecommunications services and the customer believes that the charge is incorrect,  the customer shall notify the home service provider in writing of the contested charge. The written notification shall include the customer's account name and number,  the street address for the customer's primary place of use,  a description of the contested charge and other information that the home service provider reasonably requires to process the notification.  C. The home service provider has sixty days from the date of the postmark on the notification prescribed in subsection B to review the customer's account records and any electronic database or enhanced zip code that is used pursuant to the mobile telecommunications sourcing act (P.L. 106-252;  114 Stat. 626;  4 United States Code sections 116 through 126). After the review,  the home service provider shall determine the correct amount to charge the customer and shall issue a refund or credit to the customer if any incorrect charges were collected during the previous two years. D. The procedures in this section are the first course of remedy available to any customer seeking correction of assignment of place of primary use or taxing jurisdiction or a refund of or other compensation for taxes assessed or other charges erroneously collected by the home service provider under this section. No cause of action based on a dispute arising from the collection of taxes by the home service provider under this section shall accrue until that customer has reasonably exercised the rights and procedures prescribed in this section. E. For the purposes of this section: 1. " Customer"  means a person or entity that contracts with a home service provider for mobile telecommunications services. Customer does not include a reseller of mobile telecommunications services or a serving carrier that is under an arrangement to serve the customer outside the home service provider's licensed service area. 2. " Home service provider"  means a facilities based carrier or reseller that provides mobile telecommunications services to a customer. 3. " Mobile telecommunications services"  means commercial mobile radio service as defined in 47 Code of Federal Regulations section 20.3 in effect on June 1,  1999. 4. " Place of primary use"  means an address that is within the licensed service area of the home service provider and that is the customer's residential or primary business street address where the customer's use of mobile telecommunications service primarily occurs.
AZ Rev Stat § 42-6008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6008 - Municipal interest rates

42-6008.  Municipal interest rates A city or town that levies and collects a tax under the model city tax code shall compute interest on a deficiency assessment or a claim for refund or credit at the rate and in the manner prescribed by section 42-1123,  subsection A.
AZ Rev Stat § 42-6011 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6011 - Municipal transaction privilege tax rates; residential rentals; notification; applicability

42-6011.  Municipal transaction privilege tax rates;  residential rentals;  notification;  applicability A. A city or town that levies a transaction privilege,  sales,  gross receipts,  use,  franchise or other similar tax or fee,  however denominated,  shall not impose or increase the rate of tax applied to the business of renting or leasing real property for residential purposes unless approved by the qualified electors of the city or town at any regular municipal election. B. A city or town that levies a transaction privilege,  sales,  gross receipts,  use,  franchise or other similar tax or fee,  however denominated,  applied to the business of renting or leasing real property for residential purposes shall send a notice by first class mail to each residential transaction privilege tax licensee that is licensed with the department and to the address of each residential rental property that there is a new or increased rate of tax at least sixty days before the effective date of the new or increased rate of tax. C. This section does not apply with respect to health care facilities,  long-term care facilities or hotel,  motel or other transient lodging businesses. D. The requirements of this section apply regardless of whether the city or town has adopted the model city tax code pursuant to article 2 of this chapter.
AZ Rev Stat § 42-6014 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6014 - Municipal jet fuel excise tax

42-6014.  Municipal jet fuel excise tax The area of taxation of jet fuel,  as defined in section 42-5351,  is a matter of statewide concern. Any municipal tax on jet fuel is subject to the following limits and requirements: 1. The application of the tax is limited to amounts of not more than ten million gallons of jet fuel purchased by each purchaser in each calendar year. The levy and measure of the tax must be structured to affirmatively exempt purchases in excess of ten million gallons per purchaser per year. 2. Beginning from and after November 30,  2017,  the revenues generated by each public airport must be segregated in separate accounts for the exclusive expenditure for the capital or operating costs of the airport,  the airport system or other local airport facilities owned or operated by the municipality and directly and substantially related to the air transportation of passengers or property.
AZ Rev Stat § 42-6015 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-6015 - Municipal transaction privilege tax; food; exemption

42-6015.  Municipal transaction privilege tax;  food;  exemption A. If a city,  town or other taxing jurisdiction imposes a transaction privilege,  sales,  use,  franchise or other similar tax or fee,  however denominated,  on: 1. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for home consumption,  the tax must be applied uniformly with respect to all food,  and an additional tax or fee differential may not be assessed or applied with respect to any specific food item. 2. The sale of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for consumption on the premises,  the tax must be applied uniformly with respect to all food items,  and an additional tax or fee differential may not be assessed or applied with respect to any specific food item. B. A city,  town or other taxing jurisdiction may not levy a transaction privilege,  sales,  use,  franchise or other similar tax or fee,  however denominated,  with respect to: 1. The manufacture,  wholesale or distribution to or among any wholesalers,  distributors or retailers,  of food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for home consumption or for consumption on the premises. 2. Any container or packaging used exclusively for transporting,  protecting or consuming food items intended for human consumption as defined by rule adopted pursuant to section 42-5106 or items prescribed by section 42-5106,  subsection D for home consumption or for consumption on the premises. 3. The sale of food or other items purchased with United States department of agriculture food stamp coupons issued under the food stamp act of 1977 (P.L. 95-113;  91 Stat. 958) or food instruments issued under section 17 of the child nutrition act (P.L. 95-627;  92 Stat. 3603;  P.L. 99-661,  section 4302;  42 United States Code section 1786) but may impose such a tax consistent with this section on other sales of food. 4. The sale of low or reduced-cost articles of food or drink to eligible elderly or homeless persons or persons with a disability by a business subject to tax under the restaurant classification pursuant to section 42-5074 that contracts with the department of economic security and that is approved by the food and nutrition service of the United States department of agriculture pursuant to the supplemental nutrition assistance program established by the food and nutrition act of 2008 (7 United States Code sections 2011 through 2036c),  if the purchases are made with the benefits issued pursuant to the supplemental nutrition assistance program.