reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-5163 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5163 - Personal liability for tax; remedies for collection

42-5163.  Personal liability for tax;  remedies for collection Every tax imposed by this article and all increases,  interest and penalties thereon shall become,  from the time they are due and payable,  a personal debt of the taxpayer to the state,  and may be collected by action in tax court instituted in the name of the state by the attorney general upon request of the director. Such remedy shall be in addition to other existing remedies or those provided in this article.
AZ Rev Stat § 42-5164 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5164 - Disposition of revenue

42-5164.  Disposition of revenue A. The department shall deposit,  pursuant to sections 35-146 and 35-147,  all monies received under the provisions of this article. B. Twenty per cent of the revenues collected from the tax on electricity purchased from electricity suppliers is designated as distribution base for purposes of section 42-5029. C. The remainder of the monies collected pursuant to this article shall be deposited in the state general fund pursuant to section 42-1116.
AZ Rev Stat § 42-5165 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5165 - Retailer; advertising absorption of tax prohibited; penalty

42-5165.  Retailer;  advertising absorption of tax prohibited;  penalty It is unlawful for any retailer to advertise or hold out or state to the public or to any customer or purchaser,  directly or indirectly,  that the tax or any part of the tax imposed by this article will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added any part thereof will be refunded.
AZ Rev Stat § 42-5166 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5166 - Diesel fuel imported and used by locomotives; exemption

42-5166.  Diesel fuel imported and used by locomotives;  exemption A. The tax imposed by this article does not apply to diesel fuel imported in the fuel tank or tanks of a locomotive and consumed in this state. B. Diesel fuel imported and consumed in a quantity exceeding the capacity of the fuel tank or tanks of a locomotive according to the manufacturer's specifications is subject to the use tax imposed by this article. The use and consumption of the fuel shall be reported and the tax shall be paid in the manner prescribed in section 42-5162.
AZ Rev Stat § 42-5168 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5168 - Use tax percentage based reporting; definitions

42-5168.  Use tax percentage based reporting;  definitions A. The director may permit a taxpayer to use a percentage based reporting method for determining the amount of use tax that is due under this article by issuing a letter of authorization to the taxpayer.  B. When issuing a letter of authorization and determining the standards that a taxpayer shall use to calculate use tax under this article,  the director may categorize transactions by the dollar amount,  the types of taxable items that are purchased or the purposes for which the taxable items are used or by other standards that are appropriate to the taxpayer's operations. The director shall consider the taxpayer's type,  nature and amount of records and transactions when determining the standards. C. A letter of authorization that is signed by the director and countersigned by the taxpayer shall be valid for no longer than four years. D. The director may revoke a letter of authorization that is issued under this section if either of the following applies: 1. The taxpayer has committed any fraud,  malfeasance or misrepresentation of a material fact. A revocation under this paragraph is effective on the date the fraud,  malfeasance or misrepresentation occurred or on any later date that is determined by the director. 2. The director determines that the percentage stated in the letter of authorization is no longer valid because of a change in the law,  a change in the interpretation of a law or an administrative rule or a change in the taxpayer's business operations. A revocation under this paragraph is effective on the first day of the month that is at least ninety days after the taxpayer receives the notice of revocation. E. The director's decision to revoke a letter of authorization under subsection D is final and may not be appealed. F. The department may audit a taxpayer who has been issued a letter of authorization for the transactions that are listed in the letter,  but the audit shall be limited to whether the taxpayer properly calculated the amount of use tax according to the terms of the letter. A taxpayer may protest the determination of the audit,  but the protest shall be limited to whether the department's proposed changes are correct according to the terms of the letter of authorization. G. For the purposes of this section: 1. " Letter of authorization"  means a letter that is signed by the director,  that authorizes a taxpayer to use a percentage based reporting method and that specifies the standards for the taxpayer to follow. 2. " Percentage based reporting method"  means a method by which a taxpayer categorizes purchase transactions according to the standards that are specified in a letter of authorization,  reviews approved sample invoices for each category of transactions when determining the percentage of taxable transactions and uses that percentage to calculate the amount of use tax that is due under this article.
AZ Rev Stat § 42-5202 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5202 - Levy of tax

42-5202.  Levy of tax A. There is levied on any severer,  and the department shall collect,  an excise tax,  denominated as a severance tax. B. Except as provided in section 42-5203,  the severance tax is in lieu of any other tax imposed upon the activities of mining and processing by article 1 of this chapter. C. The amount of the severance tax levied on a severer engaging in the business of mining shall be determined by multiplying the net severance base by two and one-half per cent.
AZ Rev Stat § 42-5203 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5203 - Sales at retail; exemption

42-5203.  Sales at retail;  exemption This article does not apply to the gross proceeds or gross income from sales at retail which shall be taxable under article 1 of this chapter.
AZ Rev Stat § 42-5204 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5204 - Computation of the net severance base

42-5204.  Computation of the net severance base The net severance base is fifty per cent of the difference between the gross value of production and the production costs.
AZ Rev Stat § 42-5205 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5205 - Administration; allocation of revenues

42-5205.  Administration;  allocation of revenues A. Except as otherwise provided in this section,  or unless the context otherwise requires,  article 1 of this chapter governs the administration of the tax imposed by this article. B. The revenue derived from eighty per cent of the tax rate imposed by this chapter is designated as distribution base and shall be distributed pursuant to section 42-5029,  subsection D. C. The revenue derived from twenty per cent of the tax rate imposed by this chapter shall be credited to the state general fund and appropriated each year for public educational purposes.
AZ Rev Stat § 42-5206 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5206 - Sales between affiliated persons

42-5206.  Sales between affiliated persons For the purpose of this article,  in determining price,  the department shall recognize sales between affiliated corporations or persons or sales between units of the same corporation provided the terms of such sales are indicative of the fair market value of the subject matter of the sale.
AZ Rev Stat § 42-5251 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5251 - Definitions

42-5251.  Definitions In this article,  unless the context otherwise requires: 1. " Customer"  means a person or entity in whose name telephone or telecommunication services are rendered,  as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly issued in the person's or entity's name. 2. " Emergency telecommunication services"  means telecommunication services or systems that use number 911 or a similarly designated telephone number for emergency calls. 3. " Exchange access services"  means telephone or telecommunication exchange access lines or channels that provide local access from the premises of a customer to the local telecommunications network to effect the transfer of information. 4. " Prepaid wireless telecommunications service"  means wireless services that allow a caller to dial 911 to access the 911 system under a service that is paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount. 5. " Provider"  means any of the following: (a) A public service corporation that offers telephone or telecommunications services pursuant to title 40 and that provides exchange access services. (b) A supplier of wireless services. (c) A supplier of any combination of wire and wireless services. 6. " Wireless services"  means a commercial mobile service,  as defined by 47 Code of Federal Regulations section 20.3,  as amended.
AZ Rev Stat § 42-5252 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5252 - Levy of tax; applicability

42-5252.  Levy of tax;  applicability A. A tax is levied on every provider in an amount as follows: 1. For the fiscal years beginning from and after June 30,  2001 and ending before July 1,  2006,  thirty-seven cents per month for each activated wire and wireless service account for the purpose of financing emergency telecommunication services. 2. For fiscal year 2006-2007,  twenty-eight cents per month for each activated wire and wireless service account for the purpose of financing emergency telecommunication services. 3. For the fiscal years beginning from and after June 30,  2007,  twenty cents per month for each activated wire and wireless service account for the purpose of financing emergency telecommunication services. B. A tax is levied on every public service corporation at the rate of 1.1 per cent of the public service corporations' gross proceeds of sales or gross income derived from the business of providing exchange access services. Revenues from the tax shall be used for the purpose of financing telecommunication devices for the deaf and the severely hearing and speech impaired under the program established pursuant to section 36-1947. For the purposes of this subsection,  " public service corporation"  means a public service corporation that offers telephone or telecommunications services pursuant to title 40 and that provides exchange access services. C. Each provider shall state on the invoice to customers a separate line item stating the amount of tax levied pursuant to subsections A and B of this section. D. Unless the context otherwise requires,  article 1 of this chapter governs the administration of the tax imposed under this section.  E. The tax levied under this section does not apply to prepaid wireless telecommunications service.
AZ Rev Stat § 42-5253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5253 - Remission and distribution of revenues

42-5253.  Remission and distribution of revenues A. Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252,  accompanied by an information return as prescribed by the department. B. The department shall deposit,  pursuant to sections 35-146 and 35-147,  all monies remitted pursuant to this article as follows: 1. Section 42-5252,  subsection A in the emergency telecommunication services revolving fund. 2. Section 42-5252,  subsection B in the telecommunication fund for the deaf.
AZ Rev Stat § 42-5301 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5301 - Definition of municipal water delivery system

42-5301.  Definition of municipal water delivery system In this article,  unless the context otherwise requires " municipal water delivery system"  means an entity that distributes or sells potable water primarily through a pipeline delivery system which is owned by either: 1. A city or town incorporated or chartered under the constitution and laws of this state. 2. A private entity which is regulated as a public service corporation by the Arizona corporation commission under a certificate of public convenience and necessity. 3. A special taxing district established under title 48,  chapter 6. 4. An entity which is regulated as a water supply system by the department of environmental quality.
AZ Rev Stat § 42-5302 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5302 - Levy and payment of tax

42-5302.  Levy and payment of tax A. There is levied and the department shall collect a tax on the business of operating a municipal water delivery system for the purposes prescribed in section 49-282. The tax is levied at the rate of .65 of one cent per one thousand gallons of water delivered to customers,  except that water delivered to a customer for resale is exempt from the tax. B. The owner or operator of a municipal water delivery system shall pay the tax to the department at the same time as paying the transaction privilege tax under section 42-5014. If the system for any reason does not pay transaction privilege tax,  the tax imposed by this article is due and payable to the department,  and is delinquent if not paid,  as provided in section 42-5014,  subsection A.
AZ Rev Stat § 42-5303 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5303 - Administration

42-5303.  Administration Unless the context otherwise requires,  article 1 of this chapter governs the administration,  collection and enforcement of the taxes imposed by this article,  except that: 1. If a municipal water delivery system is subject to the transaction privilege tax: (a) A separate license and bond are not required for the tax imposed by this article,  but the tax due under this article shall be included,  reported and paid with the transaction privilege tax,  with a separate accounting for the tax imposed by this article. (b) The tax imposed by this article may be included without segregation in any notice and lien filed for unpaid transaction privilege taxes. 2. A separate bond is not required of employees of the department in administering this article.
AZ Rev Stat § 42-5304 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5304 - Disposition of revenues

42-5304.  Disposition of revenues The department shall separately account for monies paid under this article and shall deposit,  pursuant to sections 35-146 and 35-147,  the first $1, 800, 000 of net revenues collected under this article in the safe drinking water program fund established by section 49-360 and the remaining net revenues in the water quality assurance revolving fund established by section 49-282.
AZ Rev Stat § 42-5351 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5351 - Definitions

42-5351.  Definitions In this article,  unless the context otherwise requires: 1. " Jet fuel"  means crude oil or any fraction of crude oil which is liquid at sixty degrees Fahrenheit and 14.7 pounds per square inch absolute,  and petroleum-based substances comprised of a complex blend of hydrocarbons derived from crude oil through processes of separation,  conversion,  upgrading and finishing,  such as motor fuels,  residual fuel oils,  lubricants,  petroleum solvents and used oils when these products are expressly manufactured and blended for the purpose of effectively and efficiently operating jet or turbine powered aircraft. 2. " Person"  includes an individual,  firm,  partnership,  joint venture,  association,  corporation,  estate,  trust,  receiver or syndicate,  this state or a county,  city,  municipality,  district or any other political subdivision or agency of this state. 3. " Retail sale"  means a sale for any purpose other than a sale for resale in the regular course of business. 4. " Retailer"  includes every person engaging or continuing in the business of selling jet fuel for storage,  use or other consumption or in the business of selling jet fuel owned by that person or others for storage,  use or other consumption. If in the opinion of the department it is necessary for the efficient administration of this article to regard any salesmen,  representatives,  peddlers or canvassers as the agents of the dealers,  distributors,  supervisors or employers under whom they operate or from whom they obtain the jet fuel sold by them,  regardless of whether they are selling on their own behalf or on behalf of such dealers,  distributors,  supervisors or employers,  the department may so regard them and may regard the dealers,  distributors,  supervisors or employers as retailers for purposes of this article. 5. " Storage"  means keeping or retaining jet fuel purchased from a retailer for any purpose except sale in the regular course of business or subsequent use solely outside this state. 6. " Use or consumption"  means the exercise of any right or power over jet fuel incidental to owning the fuel except holding for sale or selling the fuel in the regular course of business.
AZ Rev Stat § 42-5352 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5352 - Levy of tax

42-5352.  Levy of tax A. A jet fuel excise tax is levied on every person engaging or continuing in the business of the retail sale of jet fuel. The jet fuel excise tax levied on the purchase of jet fuel by each purchaser of jet fuel in each calendar year shall be as follows: 1. The first ten million gallons of jet fuel shall be taxed at a rate of 3.05 cents per gallon. 2. From and after June 30,  1992,  any amounts over ten million gallons of jet fuel shall be taxed at a rate of 2.05 cents per gallon. 3. From and after June 30,  1993,  any amounts over ten million gallons of jet fuel shall be taxed at a rate of 1.05 cents per gallon. 4. From and after June 30,  1994,  any amounts over ten million gallons of jet fuel shall not be subject to tax. B. Except as provided in subsections C and D,  a jet fuel use tax is levied and imposed on the storage,  use or consumption in this state of jet fuel purchased from a retailer at the same tax rate imposed by subsection A in any case in which the tax imposed by subsection A has not been paid to the state. The tax imposed by this section applies to any purchaser which purchased jet fuel for resale but subsequently uses or consumes the jet fuel. C. A receipt,  invoice or other valid transaction document given to the purchaser by a retailer who maintains a place of business in this state or by a retailer who is licensed by the department to pay the tax imposed by subsection A and which either shows that the tax imposed by subsection A has been separately charged by the retailer or expressly states that the total charge is inclusive of the tax imposed by subsection A is sufficient to relieve the purchaser from further liability for the tax imposed by subsection B. D. The tax levied by this article does not apply to the sale or use of jet fuel which has already been subjected to an excise tax under the laws of another state of the United States,  whether imposed on a gallonage,  percentage or other basis,  which is equal to or exceeds the tax imposed by this article. If the excise tax imposed under the laws of another state of the United States is less than the tax imposed by this article,  then a credit in the amount of the tax imposed by the other state shall be allowed against the tax imposed under this article.
AZ Rev Stat § 42-5353 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5353 - Administration; disposition of revenues

42-5353.  Administration;  disposition of revenues Unless the context otherwise requires,  article 1 of this chapter governs the administration of the tax imposed under this article. Monies received from the taxes collected pursuant to section 42-5352 shall be deposited in the state aviation fund established by section 28-8202.
AZ Rev Stat § 42-5354 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5354 - Exemption

42-5354.  Exemption The tax levied by this article does not apply to jet fuel which is sold in this state to commercial airlines and used on flights which originate in this state and whose first outbound destination is outside of the United States.
AZ Rev Stat § 42-5401 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5401 - Definitions

42-5401.  Definitions In this article,  unless the context otherwise requires: 1. " Consumer"  means a person who purchases prepaid wireless telecommunications service in a retail sale of prepaid wireless telecommunications service. 2. " Prepaid wireless telecommunications service"  means a commercial mobile radio service,  as defined by 47 Code of Federal Regulations section 20.3,  as amended,  that allows a caller to dial 911 to access the 911 system under a service that is paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount. 3. " Prepaid wireless telecommunications service provider"  means a person that provides prepaid wireless telecommunications service pursuant to a license that is issued by the federal communications commission. 4. " Retail sale of prepaid wireless telecommunications service"  means a sale of prepaid wireless telecommunications service by a seller for any purpose other than resale. 5. " Seller"  means a person who sells prepaid wireless telecommunications service to another person. 6. " Wireless services"  means a commercial mobile service,  as defined by 47 Code of Federal Regulations section 20.3,  as amended.