reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-5033 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5033 - Special census

42-5033.  Special census A. During the fifth year following the decennial census,  a county,  city or town may cause to be taken by the United States bureau of the census a special census of the population of the county,  city or town. The results of the special census may be certified by the director. Beginning July 1 in the sixth year following the decennial census,  the special census plus any revisions to the special census certified by the United States bureau of the census shall be used as the basis of apportionment of the taxes under section 42-5029,  subsection D until the next federal decennial census,  except that a city or town may elect to use either the results of the special census or the most recent population estimates from the United States bureau of the census as provided under section 42-5033.01. A city or town may use the results of the special census for only one year,  and beginning on July 1 in the second year after the special census,  the city or town shall use the most recent population estimates from the United States bureau of the census as provided under section 42-5033.01 as the basis for the apportionment of monies pursuant to this article. B. Notwithstanding any of the provisions of section 42-5029,  any municipality that is initially incorporated subsequent to the decennial census or July 1 of the fifth year thereafter and that has caused a special census of the population within the municipal limits to be taken by the United States census bureau may cause the result of such special census to be certified to the director. Commencing on July 1 following the completion of such a special census,  the city or town may use the results of the special census or the most recent population estimates from the United States bureau of the census as the basis of apportionment of the taxes collected under this article in determining the amount payable to that municipality as provided under section 28-6532. The city or town may use the results of the special census for only one year,  and beginning on July 1 in the second year after the special census,  the city or town shall use the most recent population estimates from the United States bureau of the census as provided under section 42-5033.01 as the basis for the apportionment of monies pursuant to this article.
AZ Rev Stat § 42-5033.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5033.01 - Use of population estimates for state shared revenues

42-5033.01.  Use of population estimates for state shared revenues In lieu of conducting a special census as provided by sections 28-6532 and 42-5033: 1. Before May 1 of the sixth year following a federal decennial census,  a county may submit to the director of the department of revenue,  the director of the department of transportation and the state treasurer the county's population estimate as of the fifth year following the last decennial census as approved by the office of employment and population statistics. On submittal,  that population,  plus any revisions due to annexations certified by the United States bureau of the census,  shall be used for distribution of state shared tax revenues pursuant to sections 28-5808,  28-6540,  42-5029 and 43-206 to the county beginning July 1 of the sixth year following the last decennial census through June 30 of the year following the next decennial census. 2. Before May 1 of the sixth year following a federal decennial census,  a county may contract with the United States bureau of the census to conduct a sample survey that results in a mid-decade resident population and submit the results of that survey to the director of the department of revenue,  the director of the department of transportation and the state treasurer. The survey shall also report total resident population in housing units,  total resident population in group quarters,  total housing units and total occupied housing units for the county. On submittal,  that mid-decade resident population,  plus any revisions due to annexations certified by the United States bureau of the census,  shall be used as the base for the calculation of population estimates for the sixth year following the decennial census until the next decennial census by the office of employment and population statistics and for distribution of state shared tax revenues pursuant to sections 28-5808,  28-6540,  42-5029 and 43-206 to the county beginning July 1 in the sixth year following the decennial census through June 30 of the year following the next decennial census. A county contracting for the survey may not exercise the option provided in paragraph 1 of this subsection. 3. Before May 1 of the sixth year following a federal decennial census,  a county may request the director of the department of revenue,  the director of the department of transportation and the state treasurer to continue to use the most recent United States decennial census through June 30 of the year following the next decennial census for distribution of state shared tax revenues pursuant to sections 28-5808,  28-6540,  42-5029 and 43-206. 4. The most recent population estimates of the United States bureau of the census shall be used annually for distribution of state shared tax revenues pursuant to sections 28-5808,  28-6540,  42-5029 and 43-206 to cities and towns beginning on July 1 in the second year following the decennial census through June 30 of the year following the next decennial census.
AZ Rev Stat § 42-5034 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5034 - Determination of place of business for distribution of tax monies

42-5034.  Determination of place of business for distribution of tax monies A. For the purpose of determining the location of a business for purposes of this chapter,  a taxpayer shall be deemed to be engaged in business as classified under: 1. Section 42-5062,  at the location where the transportation begins. 2. Section 42-5072,  at the location where the oil,  natural gas,  limestone,  sand,  gravel or nonmetalliferous mineral product is extracted,  mined,  quarried or pumped. 3. Section 42-5063,  at the location where the electricity,  gas or water is delivered to the consumer. 4. Section 42-5064,  at the location from which the messages or conversations by telephone or messages by telegraph are transmitted. 5. Section 42-5067,  at the location where the oil or artificial or natural gas is delivered to the consumer. 6. Section 42-5074,  in the case of dining cars,  and section 42-5068,  in each county or Indian reservation in which such cars are operated in the same proportion that the mileage of railroads in each county over which the cars are operated bears to the total mileage of railroads in the state over which the cars are operated. 7. Section 42-5065,  at the location where the newspaper,  magazine or other periodical or publication is published. 8. Section 42-5066,  at the location where the job printing,  engraving,  embossing or copying is done. 9. Section 42-5061 and section 42-5352,  subsection A,  at the location where the sale is made. 10. Section 42-5074,  except in the case of dining cars,  in the county or Indian reservation where the restaurants,  dining rooms,  lunchrooms,  lunchstands,  soda fountains or similar establishments where articles of food or drink are sold for consumption on the premises are located. 11. Sections 42-5069,  42-5070,  42-5071 and 42-5073,  at the location where the businesses therein enumerated are located or conducted. B. For the purpose of determining a county s proportion of use tax on the use or consumption of tangible personal property purchased from a utility business,  the taxpayer is considered to be located in the county where the tangible personal property is used or consumed. C. Except as provided in this section,  if a taxpayer is engaged in business in locations in more than one county or in locations both in and outside Indian reservations,  the business in which the taxpayer is engaged in each location shall be determined by the department,  and each respective county and reservation shall be entitled to distribution of their share of taxes on the basis of the business engaged in by such taxpayer in that county.
AZ Rev Stat § 42-5034.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5034.01 - Mobile telecommunications services; definitions

42-5034.01.  Mobile telecommunications services;  definitions A. For purposes of any tax that is levied and collected under this chapter relating to mobile telecommunications services,  the department 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 A 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 consumer 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 consumer has reasonably exercised the rights and procedures prescribed in this section. E. For 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 § 42-5035 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5035 - Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget

42-5035.  Use of share of tax monies by counties;  inclusion of estimate of anticipated tax collections in county budget A. The tax monies accruing to the counties under this article shall be credited to the general fund of each respective county. B. The department,  on or before the first Monday of July each year,  shall estimate the anticipated tax monies to be collected under this article payable to each county of the state under this article during the ensuing fiscal year,  and shall forthwith transmit the estimate to each county treasurer. The board of supervisors may include the estimate in the county's budget in its estimate of receipts from sources other than property taxes. C. No debt,  obligation or liability shall be paid or liquidated from any portion of the tax collected under this article which is credited to the county general fund unless it is for an item or purpose specific in amount included in the budget.
AZ Rev Stat § 42-5036 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5036 - Procedure upon variance between county share of tax monies received and budget estimate

42-5036.  Procedure upon variance between county share of tax monies received and budget estimate All monies paid to a county in a fiscal year under this article which are in excess of the amount of such monies estimated in the budget for that year shall be placed and kept in a special fund by the county until the next succeeding fiscal year,  and the amount in the special fund shall be included in the budget of the county for that year and shall be expended only for the purposes included in the budget.
AZ Rev Stat § 42-5037 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5037 - Notices

42-5037.  Notices A. Notices required or authorized by this article to be given by mail to a taxpayer shall be addressed to him at his last known address,  or to such address as may appear in the records of the department,  and shall be sent by registered first class mail with return receipt requested. B. For the purposes of this article notice shall be presumed received upon the date shown by an executed return receipt,  or,  if such receipt is not executed,  then upon the date such notice was attempted to be delivered.
AZ Rev Stat § 42-5038 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5038 - Transaction and privilege taxes independent of other taxes

42-5038.  Transaction and privilege taxes independent of other taxes Taxes imposed by this article shall be in addition to all other licenses and taxes levied by law,  whether as a condition precedent to engaging in any business taxable under this article or for any other purpose.
AZ Rev Stat § 42-5039 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5039 - Qualified destination management companies; definitions

42-5039.  Qualified destination management companies;  definitions A. A qualified destination management company is not subject to transaction privilege tax under this chapter on the gross proceeds of sales or gross income derived from a qualified contract for destination management services. The gross proceeds of sales or gross income derived by a qualified destination management company from transactions that are not part of a qualified contract for destination management services are subject to tax if otherwise taxable under this chapter. B. A qualified destination management company is a final consumer and user of any tangible personal property,  activity or service subject to transaction privilege tax under article 2 of this chapter that the qualified destination management company arranges pursuant to a qualified contract for destination management services. C. For the purposes of this section: 1. " Destination management services"  means the business of coordinating,  designing and implementing the delivery by a third party of four or more of the following: (a) Transportation. (b) Entertainment. (c) Food or beverage. (d) Recreational or amusement activity. (e) Tours. (f) Event venue. (g) Theme decor. 2. " Qualified contract"  means a contract for the provision of destination management services by a qualified destination management company where both of the following apply: (a) The qualified destination management company receives payment from or on behalf of the qualified destination management company's client for the cost of the destination management services arranged by the qualified destination management company. (b) The qualified destination management company pays the vendor supplying the destination management services arranged by the qualified destination management company including any applicable transaction privilege tax or collection of use tax charged by the vendor to the qualified destination management company.  3. " Qualified destination management company"  means a person that receives on an annual basis at least eighty per cent of its gross proceeds of sales or gross income derived from destination management services.
AZ Rev Stat § 42-5040 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5040 - Sourcing of certain transactions involving tangible personal property; definitions

42-5040.  Sourcing of certain transactions involving tangible personal property;  definitions A. Except as provided in section 42-5075,  retail sales of tangible personal property shall be sourced as follows: 1. To the seller's business location if the seller receives the order at a business location in this state. 2. Except as provided in section 42-5008.01,  to the purchaser's location in this state if the seller receives the order at a business location outside this state or,  if there is no delivery address,  to the purchaser's billing address. B. A shared vehicle transaction shall be sourced as follows: 1. To the permanent street address of the registered shared vehicle owner if the shared vehicle is registered in this state.  2. To the street address in this state where the shared vehicle owner resides while in this state if the shared vehicle is registered in another state or country. 3. To the location of the shared vehicle at the car sharing start time if the shared vehicle owner does not reside in this state and the shared vehicle is registered in another state or country.  C. For the purposes of subsection A of this section,  an order is received when all of the information necessary to accept the order has been received by or on behalf of the seller,  regardless of where the order is accepted or approved. The place of business or residence of the purchaser does not determine where the order is received. D. The gross receipts from leasing or renting tangible personal property shall be sourced as follows: 1. To the lessor's business location if the lessor has a business location in this state. 2. To the lessee's address if the lessor does not have a business location in this state or,  if there is no lessee's address,  to the lessee's billing address. The gross receipts are taxable when the property is shipped,  delivered or otherwise brought into this state for use in this state. E. For the purposes of this section: 1. " Car sharing start time"  has the same meaning prescribed in section 28-9601. 2. " Lessee's address"  means the residential address of an individual lessee and the primary business address of any other lessee. 3. " Lessor's business location"  means the business address that appears on the lessor's transaction privilege tax license. 4. " Shared vehicle"  has the same meaning prescribed in section 28-9601. 5. " Shared vehicle owner"  has the same meaning prescribed in section 28-9601. 6. " Shared vehicle transaction"  has the same meaning prescribed in section 28-9601.
AZ Rev Stat § 42-5042 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5042 - Online lodging operators; requirements; definitions

42-5042.  Online lodging operators;  requirements;  definitions A. An online lodging operator may not offer for rent or rent a lodging accommodation without a current transaction privilege tax license. The online lodging operator shall list the transaction privilege tax license number on each advertisement for each lodging accommodation the online lodging operator maintains,  including online lodging marketplace postings. B. For the purposes of this section: 1. " Lodging accommodation"  has the same meaning prescribed in section 42-5076. 2. " Online lodging marketplace"  has the same meaning prescribed in section 42-5076. 3. " Online lodging operator"  has the same meaning prescribed in section 42-5076 and includes an owner of a vacation rental or short-term rental,  as defined in section 9-500.39 or 11-269.17,  that is not offered through an online lodging marketplace.
AZ Rev Stat § 42-5065 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5065 - Publication classification; definition

42-5065.  Publication classification;  definition A. The publication classification is comprised of the business of publishing newspapers,  magazines or other periodicals and publications if published in this state. The publication classification does not include: 1. Manufacturing or publishing books. 2. Sales of magazines or other periodicals or other publications by this state to encourage tourist travel. B. The tax base for the publication classification is the gross proceeds of sales or gross income derived from the business,  including the gross income derived from notices and subscription income,  but the following shall be deducted from the tax base: 1. Gross income derived from advertising. 2. Gross proceeds of sales or gross income derived from sales of personal property to: (a) Qualifying hospitals as defined in section 42-5001. (b) A qualifying health care organization as defined in section 42-5001 if the tangible personal property is used by the organization solely to provide health and medical related educational and charitable services. (c) A qualifying health sciences educational institution as defined in section 42-5001. C. For purposes of this section " subscription income"  includes all circulation revenue,  except amounts actually retained by or credited to carriers and other vendors as compensation for sale or delivery of publications and revenue from publications sold,  directly or through wholesalers or jobbers,  to retailers for resale.
AZ Rev Stat § 42-5066 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-5066 - Job printing classification

42-5066.  Job printing classification A. The job printing classification is comprised of the business of job printing,  engraving,  embossing and copying. B. The tax base for the job printing classification is the gross proceeds of sales or gross income derived from the business,  but the gross proceeds of sales or gross income derived from the following shall be deducted from the tax base: 1. Sales to a person in this state who has a transaction privilege tax license issued in this state,  and who does either of the following: (a) Resells the job printing,  engraving,  embossing or copying. (b) Distributes such printing,  engraving,  embossing or copying without consideration in connection with the publication of a newspaper or magazine. 2. Sales of job printing,  engraving,  embossing and copying for use outside this state if the materials are shipped or delivered out of this state regardless of where title to the materials passes or their free on board point. 3. Sales of personal property to: (a) Qualifying hospitals as defined in section 42-5001. (b) A qualifying health care organization as defined in section 42-5001 if the tangible personal property is used by the organization solely to provide health and medical related educational and charitable services. (c) A qualifying health sciences educational institution as defined in section 42-5001. 4. Sales of postage and freight except that the amount deducted shall not exceed the actual postage and freight expense that is paid to the United States postal service or a commercial delivery service and that is separately itemized by the taxpayer on the customer's invoice and in the taxpayer's records.