reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 the Indian tribe,  tribally owned business,  tribal entity or affiliated Indian if the business activity takes place on the Indian reservation.
2. Business activities performed by a nonaffiliated Indian or non-Indian vendor on an Indian reservation for the Indian tribe,  tribal entity or affiliated Indian.
3. Contracting activities performed on an Indian reservation by the Indian tribe,  tribally owned business,  tribal entity or affiliated Indian.
4. Contracting activities performed for the Indian tribe,  tribally owned business,  tribal entity or affiliated Indian on the Indian reservation by a nonaffiliated Indian or non-Indian contractor.
5. Retail sales of tangible personal property to the Indian tribe,  tribally owned business,  tribal entity or affiliated Indian if the sale of tangible personal property takes place on the Indian reservation. A sale is deemed to take place on the 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5157 - Motor vehicles removed from inventory; service vehicles

42-5157.
Motor vehicles removed from inventory;  service vehicles
A. 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 1/39 of the value of each new motor vehicle as determined by the manufacturer's suggested retail price and to 1/39 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.
B. A service vehicle is not considered to be removed from inventory if the service vehicle is continuously available for sale. The department shall consider any service vehicle that remains a new motor vehicle as defined in section 28-4301 or that is treated as a new motor vehicle under title 28,  chapter 10 to be continuously available for sale.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.