reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5007 - Taxpayer security; out-of-state prime contractors; definition

42-5007.
Taxpayer security;  out-of-state prime contractors;  definition
A. In lieu of the bond required under section 42-1102 or 42-5006,  a person who is in the construction business,  who does not have a principal place of business in this state and who enters into a prime construction contract to be performed in this state,  at the time the contract is entered into,  shall furnish to the director or the director's agent a surety bond or other acceptable security in an amount equal to the gross receipts to be paid under the contract multiplied by the aggregate rates of the applicable taxes imposed by this chapter to secure payment of the tax imposed by this chapter on the gross receipts from the contract and shall obtain a certificate from the director or the director's agent that the requirements of this section have been met.
B. If the total amount to be paid under the contract is changed by ten per cent or more after the date the bond or other security is furnished,  the person shall increase or decrease,  as the case may be,  the amount of the bond or security within fourteen days after the change.
C. If a person fails to comply with subsection A or B of this section,  the director or the director's agent may:
1. Demand by certified mail or in person that the person comply. On the person's failure to comply within ten days after the date of the mailing of such demand,  the director may institute a proceeding to enjoin the person's business as provided in section 42-1103.
2. When a serious and immediate risk exists that an amount of tax due or reasonably expected to become due from the person on gross receipts from a prime construction contract will not be paid,  request the person to comply,  and,  on failure to comply immediately,  the director may without further notice apply to tax court for an injunction under section 42-1103.
D. This section does not apply if the total gross receipts under the construction contract,  including any change in such amount,  are to be less than fifty thousand dollars.
E. A city,  town or county or an agency of this state shall not issue a building or other construction permit to any person who is subject to the requirements of this section without having first been furnished by the construction contractor with the certificate from the director or the director's agent provided under subsection A of this section.
F. In this section " principal place of business"  means a location where a person has continuously operated a facility with at least one full-time employee for the preceding twelve consecutive months.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5008 - Levy of tax; purposes; distribution

42-5008.
Levy of tax;  purposes;  distribution
A. There is levied and there shall be collected by the department,  for the purpose of raising public money,  privilege taxes measured by the amount or volume of business transacted by persons on account of their business activities,  and in the amounts to be determined by the application of rates against values,  gross proceeds of sales or gross income,  as the case may be,  as prescribed by this article and article 2 of this chapter.
B. If any monies remain after the payments are made for state purposes,  as provided for by subsection A,  the remainder of the monies shall be paid into the state school fund for educational purposes.
C. The tax levied by and collected pursuant to this article and article 2 of this chapter is designated the " transaction privilege tax" .
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5010.01 - Transaction privilege tax; additional rate increment

42-5010.01.
Transaction privilege tax;  additional rate increment
A. From and after June 30,  2021 through June 30,  2041,  in addition to the rates prescribed by section 42-5010,  subsection A,  an additional rate increment is imposed and shall be collected. The additional tax rate increment is levied at the rate of six-tenths of one percent of the tax base of every person engaging or continuing in this state in a business classification listed in section 42-5010,  subsection A,  paragraph 1.
B. The taxpayer shall pay taxes pursuant to this section at the same time and in the same manner as under section 42-5010,  subsection A. The department shall separately account for the revenues collected with respect to the rates imposed by this section,  and the state treasurer shall distribute all of those revenues in the manner prescribed by section 42-5029.02. The rates imposed by this section are not considered local revenues for purposes of article IX,  section 21,  Constitution of Arizona.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5011 - Conditional sales

42-5011.
Conditional sales
For the purpose of computing the tax levied by this article,  conditional sales shall be treated as credit sales and the tax shall be paid only upon the amounts received under such conditional sales contracts,  but if the seller transfers his interest in such contract to a third person,  he shall pay upon the full sale price of the commodity unless a record is kept of payments thereafter made on the contract in such manner that the department may at all times ascertain from the records of the seller the amount paid thereon by the purchaser. If at any time the department cannot so ascertain the amount paid thereon,  the tax shall become due and payable as to any amounts not shown to be paid by the records of the seller or to the satisfaction of the department.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5012 - Sales between affiliated persons

42-5012.
Sales between affiliated persons
In determining value as applied to sales from one to another of affiliated corporations or persons,  or other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale,  the department shall prescribe uniform and equitable rules for determining the value upon which the tax shall be levied,  corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers where no common interest exists between the buyer and seller,  but otherwise under similar circumstances and conditions.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5013 - Partnerships

42-5013.
Partnerships
A. All taxes levied under this article upon the business activities of a partnership shall be a liability and charge against each and all of the partners,  but when the tax is paid by the partnership the liability against each and all of the partners shall terminate.
B. Licenses issued to persons engaged in business as partners shall be in the name of the partnership.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5015 - Filing by electronic means

42-5015.
Filing by electronic means
A taxpayer who is required to pay any transaction privilege and affiliated excise taxes to this state or a county or municipality may report and pay the required tax through electronic means. The electronic system shall be administered by the department of revenue. The department may enter into an agreement with the cities and towns that did not have an intergovernmental contract or agreement in effect as of January 1,  2013 with the department to provide for unified or coordinated licensing,  collection and auditing programs for the cities and towns to contribute to the payment of the electronic system through money or resources. The electronic system shall:
1. Include a single point for licensing,  filing a single return and paying transaction privilege and affiliated excise taxes for all state,  county and municipal taxing jurisdictions.
2. Consolidate data in a manner compatible with the data systems of the department of revenue.
3. Capture data with sufficient specificity to meet the needs of the taxing jurisdictions.
4. Allow for identification of the correct taxing jurisdictions and tax rates based on the place where the transaction is sourced.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5016 - Credit for telecommunications service revenue reductions

42-5016.
Credit for telecommunications service revenue reductions
A. A credit is allowed against the taxes imposed by this article and other affiliated excise taxes for taxpayers in the business of selling and delivering telecommunications services to residential customers in an amount equal to the dollar amount of payments for telecommunications services not received by the taxpayer that are directly attributable to the rate of assistance provided under title 46,  chapter 6,  article 1.
B. The taxpayer shall claim the credit for each tax period in such manner as prescribed by the department,  that may be incorporated in the return form prescribed by section 42-5014. A claim for credit is not allowed if the taxpayer fails to pay the tax due before the payment becomes delinquent. If the taxpayer subsequently disallows or recovers any amount claimed as rate assistance under title 46,  chapter 6,  article 1 and received as a credit under this section in a previous tax period,  that amount shall be subtracted from the credit allowed under this section for the next tax period following the disallowance or recovery.
C. The amount under this section is presumed to be revenues for the purpose of determining the total amount to be applied against the appropriation limitation prescribed under article IX,  section 17,  Constitution of Arizona.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5017 - Credit for accounting and reporting expenses; definition

42-5017.
Credit for accounting and reporting expenses;  definition
A. A credit is allowed against the taxes imposed by this article and article 5 of this chapter for expenses incurred by the taxpayer in accounting and reporting those taxes. The credit is:
1. For a taxpayer who files a paper return,  one percent of the amount of tax due but not to exceed a total of ten thousand dollars in any calendar year for the combined total of all business premises of the taxpayer.
2. For a taxpayer who files using an electronic filing program established by the department,  one and two-tenths percent of the amount of tax due but not to exceed a total of twelve thousand dollars in any calendar year for the combined total of all business premises of the taxpayer.
B. Estimated taxes under section 42-5014,  subsection D are not considered a separate reporting period.
C. A taxpayer shall claim the credit for each tax period on forms prescribed and furnished by the department,  which may be incorporated in the return form prescribed pursuant to section 42-5014. A claim for credit is not allowed if the taxpayer fails to pay the tax due,  plus any estimated tax liability,  before the payment becomes delinquent. A claim for the increased credit amount under subsection A,  paragraph 2 of this section is not allowed if the taxpayer fails to file using the department's electronic filing program for any taxable period during the calendar year. The department shall recapture any credit amounts claimed by the taxpayer but disallowed.
D. For the purposes of this section,  " taxpayer"  means the business entity under which the business reports for state income tax purposes or an entity that is exempt from state income tax.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5018 - Method of payment

42-5018.
Method of payment
All remittances of taxes imposed by this article shall be made by bank draft,  check,  cashier's check,  money order,  cash or electronic funds transfer to the department,  which shall issue receipts therefor to the taxpayers,  but no remittance other than cash shall be final discharge of liability for the tax levied by this article until it has been paid in cash to the department.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5019 - Reporting sales made in more than one class

42-5019.
Reporting sales made in more than one class
A person engaged in any business in which sales are made on which the same rate does not apply,  or in two or more businesses with respect to which the rate to be applied is not the same,  shall make separate returns of the gross proceeds of sales or the gross income of each business separately classified.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5021 - Payment of additional taxes after audit

42-5021.
Payment of additional taxes after audit
Any additional tax due as disclosed by an audit made under section 42-1108 shall be paid within thirty days after receipt of such assessment,  or if an appeal is taken to the department,  within ten days after the order or decision of the department has become final.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5022 - Burden of proving sale not at retail

42-5022.
Burden of proving sale not at retail
The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale,  unless either:
1. The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license,  with the number thereof,  to sell the kind of property purchased.
2. The person is exempt from the requirement of a certificate pursuant to section 42-5009,  subsection N.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5023 - Presumption as to tax base

42-5023.
Presumption as to tax base
For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5024 - Personal liability for tax; remedies for collection

42-5024.
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 legal action under section 42-1114. Such remedy shall be in addition to existing remedies or those provided in this article.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5025 - Failure or refusal to permit examination of records; classification

42-5025.
Failure or refusal to permit examination of records;  classification
A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book,  paper,  account,  record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor.
B. In addition to the penalties prescribed by this section the civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5026 - Failure to file return; notice; hearing; levy of tax

42-5026.
Failure to file return;  notice;  hearing;  levy of tax
A. If any person required to file a return fails or refuses to do so,  the department shall proceed to obtain facts and information on which to base the tax prescribed by this article,  and for such purpose the department or its agent may examine the books,  records and papers of such person,  and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person.
B. The department shall give not less than ten days' notice in writing of the time and place of holding the hearing,  which shall be mailed to the person at his last known address,  or served upon him personally. To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law.
C. The levy of the tax after such hearing shall be final as to any person who fails or refuses to file a return.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5027 - Enjoining defaulting taxpayer from continuing in business

42-5027.
Enjoining defaulting taxpayer from continuing in business
Any person against whom a tax is levied under this article may be enjoined by an action commenced by the attorney general or a county attorney in the name of the state,  at the request of the department,  from engaging or continuing in any business for which a tax is imposed by this article until the taxes have been paid,  and until such person has complied with this article.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5028 - Failure to pay; personal liability

42-5028.
Failure to pay;  personal liability
A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is,  in addition to other penalties provided by law,  personally liable for the total amount of the additional charge so made and not accounted for or paid over.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions

42-5029.01.
Qualifying Indian tribe;  report;  accounting procedures;  definitions
A. To qualify for funding pursuant to section 42-5029,  subsection E,  paragraph 4 or section 42-5029.02,  subsection A,  paragraph 4,  a qualifying Indian tribe shall report its full-time equivalent student enrollment,  as calculated under section 15-1466.01,  in the preceding fiscal year to the auditor general by June 30 each year and shall comply with the same accounting procedures and practices prescribed by the auditor general for calculating full-time equivalent student enrollment for community college districts. A qualifying Indian tribe may report to the state board of education the number of students simultaneously enrolled in a course for both high school and community college credit.
B. For the purposes of this section:
1. " Community college"  includes any college that is owned,  operated or chartered by a qualifying Indian tribe.
2. " Qualifying Indian tribe"  has the same meaning prescribed in section 42-5031.01,  subsection D.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5030 - Transfers to the Arizona convention center development fund; distributions

42-5030.
Transfers to the Arizona convention center development fund;  distributions
A. At the same time as the first distributions each fiscal year pursuant to section 42-5029,  the department shall credit to the Arizona convention center development fund established by title 9,  chapter 6,  article 1 the amounts determined pursuant to this section.
B. The department shall credit twenty million dollars in each fiscal year until a certification of completion of construction is filed with the state treasurer pursuant to section 9-622. In each fiscal year thereafter,  the department shall credit the amounts computed pursuant to subsection C of this section to the Arizona convention center development fund for each eligible project as described in section 9-605.
C. The amount distributed pursuant to subsection B of this section shall be computed by dividing the total cost of the eligible project not funded from municipal sources as identified in the certificate of completion of construction filed pursuant to section 9-622 by three hundred million and multiplying the quotient by the amount prescribed in section 9-602,  subsection D.
D. If the chief financial officer of the eligible city certifies to the state treasurer pursuant to section 9-602 that no additional distributions are required from the Arizona convention center development fund for an eligible project,  the department shall make no further transfers to the fund for that project.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5030.01 - Distribution of revenues for school facilities

42-5030.01.
Distribution of revenues for school facilities
From and after June 30,  1999,  if there are outstanding state school facilities revenue bonds pursuant to title 41,  chapter 56,  article 6,  and if the amount of monies available under section 37-521,  subsection B,  paragraph 1 is insufficient to pay the debt service due on the outstanding bonds in that fiscal year,  the state treasurer shall transfer to the state school facilities revenue bond debt service fund established pursuant to section 41-5754 the amount that is necessary to pay the debt service due in that fiscal year on the outstanding bonds from state general fund revenues that were collected pursuant to this chapter.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5032.01 - Distribution of revenues for tourism and sports authority

42-5032.01.
Distribution of revenues for tourism and sports authority
A. Each month the state treasurer shall pay,  from the amount designated as distribution base pursuant to section 42-5029,  subsection D,  the amount determined under subsection B of this section to the tourism and sports authority for deposit in the authority's facility revenue clearing account established by section 5-834.
B. The amount to be paid under subsection A of this section is the total amount of state transaction privilege tax revenues received from persons conducting business under:
1. The retail,  amusement and restaurant classifications at,  or with respect to events held at,  a multipurpose facility that is owned or operated by the authority pursuant to title 5,  chapter 8.
2. The retail,  amusement and restaurant classifications at,  or with respect to,  professional football contests that are held beginning July 2001 in a stadium located on the campus of an institution under the jurisdiction of the Arizona board of regents.
C. Each month the state treasurer shall pay,  from the amount designated as distribution base pursuant to section 42-5029,  subsection D,  the total amount of state transaction privilege tax revenues received from persons conducting business under the prime contracting classification at a multipurpose facility that is owned or operated by the tourism and sports authority pursuant to title 5,  chapter 8 for deposit in the authority's construction account established by section 5-833.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5042 - Online lodging operators; requirements; civil penalty; definitions

42-5042.
Online lodging operators;  requirements;  civil penalty;  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. An online lodging operator that fails to comply with this subsection shall pay a civil penalty of $250 for a first offense and $1, 000 for a second or any subsequent offense.
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 that is not offered through an online lodging marketplace.
4. " Vacation rental"  and " short-term rental"  have the same meanings prescribed in section 9-500.39 or 11-269.17.
5. " Verified violation"  has the same meaning prescribed in section 9-500.39 or 11-269.17.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5067 - Pipeline classification

42-5067.
Pipeline classification
A. The pipeline classification is comprised of the business of operating pipelines for transporting oil or natural or artificial gas through pipes or conduits from one point to another point in this state. The pipeline classification does not include sales of natural gas or liquefied petroleum gas used to propel a motor vehicle.
B. The tax base for the pipeline classification is the gross proceeds of sales or gross income derived from the business,  but the taxpayer shall deduct from the tax base the gross proceeds of sales or gross income derived from pipeline services to:
1. Qualifying hospitals as defined in section 42-5001.
2. A qualifying health care organization as defined in section 42-5001 if the oil or gas is used by the organization solely to provide health and medical related educational and charitable services.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-5068 - Private car line classification

42-5068.
Private car line classification
A. The private car line classification is comprised of the business of operating a private car company,  as defined in section 42-14301,  from one point to another point in this state.
B. The tax base for the private car line classification is the gross proceeds of sales or gross income derived from the business.