reglab/statecodes huggingface dataset:
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 22 - TRANSACTION PRIVILEGE TAX - ADMINISTRATION › Section R15-5-2216 - Liability Relief for Marketplace Facilitators and Remote Sellers

Current through Register Vol. 30, No. 28, July 12, 2024
A. In this Section:
1. "Affiliated person" has the same meaning
				as prescribed in A.R.S. §
										42-5043.
2. "Incorrect information" means any
				information that was given to the marketplace facilitator by the marketplace
				seller and that is not accurate. Incorrect information does not include any of
				the following:
a. Mistakes related to the
				process of filing a return, such as the frequency, non-filing, or manner of
				filing;
b. Mistakes related to the
				manner of remitting tax liability to the Department;
c. Failure to remit all amounts collected and
				represented as tax.
3.
				"Errors other than sourcing" means errors related to the details of a sale and
				errors related to tax rates. "Errors other than sourcing" does not include any
				of the following:
a. Mistakes related to the
				process of filing a return, such as the frequency, non-filing, or manner of
				filing.
b. Mistakes related to the
				manner of remitting tax liability to the Department.
c. Failure to remit all amounts collected and
				represented as tax.
4.
				"Taxable sales" means gross sales sourced to this state less any allowable
				deductions or exemptions.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 22 - TRANSACTION PRIVILEGE TAX - ADMINISTRATION › Section R15-5-2217 - Reasonable Cause for Waiver of Civil Penalties

Current through Register Vol. 30, No. 28, July 12, 2024
A. Pursuant to A.R.S.
				42-1125,
				the Department shall not apply specified civil penalties for failure to pay a
				required amount of transaction privilege tax or file a required transaction
				privilege return if reasonable cause exists and the failure to pay was not due
				to willful neglect or fraud. Generally, reasonable cause exists whenever a
				taxpayer uses prudent and timely business practices but nonetheless fails to
				fully comply with its tax remittance and reporting requirements due to
				circumstances beyond the taxpayer's control.
B. The Department must consider a taxpayer
				requesting waiver of civil penalties to have reasonable cause if a failure to
				pay transaction privilege tax due or file a required transaction privilege tax
				return was due to a system outage or other system unavailability- whether
				scheduled or unscheduled-of AZTaxes.gov that prevents or substantially
				interferes with a taxpayer's ability to access, submit, or otherwise complete a
				required return or payment and submit the return or payment in the time
				required by law.
C. The Department
				must consider a taxpayer requesting waiver of civil penalties to have
				reasonable cause if a failure to pay the full and correct amount of transaction
				privilege tax due or file a complete and correct transaction privilege tax
				return was due to a software- or application-based error by either AZTaxes.gov
				or a Department-approved vendor's software to calculate and file a transaction
				privilege tax return, if the error demonstrably results in the incorrect
				calculation or payment of any taxes due.
D. Except as provided in subsection (E), a
				taxpayer requesting waiver of civil penalties for reasonable cause shall notify
				the Department of the issue or error in writing within a reasonable time after
				becoming aware of the issue or error.
E. The Department may waive civil penalties
				without requiring a written taxpayer request for any system outage, system
				unavailability, or other event or anomaly as described in subsections (B) and
				(C) if it becomes aware of the event or anomaly before issuing a penalty
				assessment.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 22 - TRANSACTION PRIVILEGE TAX - ADMINISTRATION › Section R15-5-2221 - Remittal of Use Tax on Purchases from Unlicensed Retailers

Current through Register Vol. 30, No. 28, July 12, 2024
A. Arizona purchasers regularly making
				purchases from unlicensed vendors, where the purchases are subject to use tax,
				shall obtain a use tax license and remit payments directly to the
				Department.
B. An Arizona purchaser
				who is licensed in Arizona shall remit the use tax to the Department on the
				purchaser's Sales, Use, and Severance Tax Return (ST-1) if tangible personal
				property is purchased from an out-of-state retailer who is not licensed to
				collect the use tax.
C. An Arizona
				purchaser who is not licensed in Arizona shall remit the use tax to the
				Department under a cover letter if tangible personal property is purchased from
				an out-of-state retailer who is not licensed to collect the use tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 22 - TRANSACTION PRIVILEGE TAX - ADMINISTRATION › Section R15-5-2222 - Record Retention

Current through Register Vol. 30, No. 28, July 12, 2024
A vendor collecting use tax from a purchaser shall keep and
				  preserve suitable records and other books and accounts necessary to determine
				  the tax collected for the statutorily prescribed limitation period. For
				  purposes of this rule, the limitation period is the period of time for which
				  the Department may assess tax, penalties, or interest pursuant to A.R.S. §
				  42-113. Records, books, and accounts shall be open for inspection at any
				  reasonable time by the Department or its authorized agent.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2301 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
In this Article:
1. "Purchases" means purchase for storage,
				use, or consumption in Arizona.
2. "Retailer" has the
				same meaning as prescribed in A.R.S. §
									42-5151,
				but does not include a marketplace facilitator or remote seller who meets the
				threshold requirements in A.R.S. § 42-5044.
3. "Utility business" has the same meaning as
				prescribed in A.R.S. § 42-5151.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2302 - General

Current through Register Vol. 30, No. 28, July 12, 2024
A. A.R.S. §
									42-5155
				imposes Arizona use tax upon a purchaser that purchases tangible personal
				property from an out-of-state retailer or utility business if the retailer or
				utility business's gross receipts from the sale have not already been included
				in the measure of Arizona transaction privilege tax. Because Arizona
				transaction privilege tax and Arizona use tax are complementary taxes, only one
				of the taxes is imposed on a given transaction.
B. Arizona use tax
				generally applies to the use, storage, or consumption in this state of tangible
				personal property purchased from an out-of-state retailer or utility
				business.
C. If a purchaser pays to an out-of-state retailer or
				utility business a tax of another state levied on the sale or use of tangible
				personal property that is subject to Arizona use tax, the purchaser may apply
				the amount of tax paid to the other state against the purchaser's use tax
				liability.
D. A purchaser that purchases tangible personal
				property exempt from tax because the property is purchased for resale in the
				ordinary course of business but subsequently uses or consumes the tangible
				personal property shall pay Arizona use tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2304 - Presumption of Taxability of Property Brought into Arizona

Current through Register Vol. 30, No. 28, July 12, 2024
A. If tangible personal property is purchased
				outside Arizona and is subsequently brought into this state for use, storage,
				or consumption, the purchaser of such property shall be subject to the Arizona
				use tax unless the purchaser establishes to the satisfaction of the Department:
1. That the property is not used in
				conducting a business in Arizona; and
2. That the property was purchased for bona
				fide use or consumption outside Arizona. Unless shown otherwise, it shall be
				presumed that the property was purchased for bona fide use or consumption
				outside of Arizona if the property was purchased at least three months prior to
				its initial entry into Arizona; or
3. If the property was purchased by a
				nonresident individual, that the first actual use or consumption of the
				property occurred outside Arizona.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2309 - Exemptions - Purchases for Resale or Lease

Current through Register Vol. 30, No. 28, July 12, 2024
A. Purchases of tangible personal property
				from a retailer for resale in the ordinary course of the purchaser's business
				are not subject to use tax.
B.
				Purchases of tangible personal property from a retailer for subsequent leasing
				or renting in the ordinary course of the purchaser's business are not subject
				to use tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2310 - Payment of Use Tax by Purchaser

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Use tax must be paid to:
1. An out-of-state
				vendor holding a certificate of authority for the collection of use tax,
				or
2. The Department, in cases
				where the vendor is not a marketplace facilitator or remote seller liable for
				transaction privilege tax under A.R.S. § 42-5044 or is not registered for
				the collection of use tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2312 - Casual Sales

Current through Register Vol. 30, No. 28, July 12, 2024
Tangible personal property purchased in a casual sale, as
				  defined in
				  R15-5-2001, is not
				  taxable.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2314 - Purchases from Trustees, Receivers, and Assignees

Current through Register Vol. 30, No. 28, July 12, 2024
A. Tangible personal property purchased for
				storage, use, or consumption in Arizona from a trustee, receiver, or assignee
				is subject to use tax if the purchase of the tangible personal property in the
				hands of the owner would be subject to use tax.
B. Tangible personal property purchased for
				storage, use, or consumption in Arizona from a trustee, receiver, or assignee
				is not subject to use tax if the purchase of the property from the owner would
				not be subject to use tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2320 - Exemptions - Machinery or Equipment

Current through Register Vol. 30, No. 28, July 12, 2024
A. Machinery or equipment used in
				manufacturing or processing includes machinery or equipment that constitutes
				the entire primary manufacturing or processing operation from the initial stage
				where actual processing begins through the completion of the finished end
				product, and that is used in the production, manufacture, fabrication,
				processing, finishing, or packaging of articles of commerce. Manufacturing is
				the performance as a business of an integrated series of operations which place
				tangible personal property in a form, composition, or character different from
				that in which it was acquired, and transforms it into a different product with
				a distinctive name, character, or use.
B. Purchase of repair or replacement parts
				for exempt machinery or equipment is not subject to the use tax. Repair or
				replacement parts are defined as those individual component and constituent
				items which, together, comprise exempt machinery or equipment.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2326 - Manufacturing Labor

Current through Register Vol. 30, No. 28, July 12, 2024
The cost of labor employed in the manufacturing, processing,
				  or fabricating of tangible personal property shall not be allowed as a
				  deduction from the sales price on a purchase of such
				  property.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2327 - Fuels

Current through Register Vol. 30, No. 28, July 12, 2024
A. In this Section,
				"aviation fuel," "dyed diesel fuel," and "use fuel" have the same meanings as
				prescribed in A.R.S. §§
									28-101
				and
				28-5601.
B. Except as provided in subsection (D), a
				purchase of use fuel is subject to use tax under A.R.S. §
									42-5155
				on the date the consumer is issued a refund because the use fuel is not subject
				to the use fuel tax under A.R.S. §
									28-5606.
C. Dyed diesel fuel is subject to use tax if
				transaction privilege tax is not imposed by the Department.
D. Liquefied petroleum gas or natural gas
				used to propel a motor vehicle is exempt from use tax.
E. Aviation fuel is subject to tax under
				A.R.S. §
									28-8344
				only.
F. A purchase of jet fuel is
				subject to the jet fuel excise and use tax under A.R.S. §
									42-5352.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2328 - Electric Power Transmission and Distribution

Current through Register Vol. 30, No. 28, July 12, 2024
Purchases of machinery, equipment, or transmission lines for
				  direct use in producing or transmitting power but not including distribution
				  are subject to use tax based on the same definitions as in
				  R15-5-128.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2330 - Tangible Personal Property Used in Conjunction with Warranty or Service Contracts or Provisions

Current through Register Vol. 30, No. 28, July 12, 2024
A. For
				purposes of this rule, the following definition applies:
"Covered" means covered as defined in
				  R15-5-138
				  for tangible personal property under a warranty or service contract, or covered
				  as defined in
				  R15-5-137
				  for tangible personal property under a warranty or service provision.
B. A warrantor or service person
				is subject to use tax on the cost of covered tangible personal property that is
				purchased for resale but subsequently taken out of inventory and used in the
				servicing of a warranty or service contract.
C. Tangible personal property that is covered
				under a warranty or service contract and used in the servicing of the contract
				is subject to use tax unless transaction privilege tax was paid when the
				tangible personal property was acquired or the tangible personal property is
				otherwise statutorily exempt.
D.
				Tangible personal property that is covered under a warranty or service
				provision and used in the servicing of the provision is not subject to use tax
				as the transaction privilege tax was paid when the tangible personal property
				was acquired.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2332 - Delivery Charges

Current through Register Vol. 30, No. 28, July 12, 2024
A charge by a retailer for delivery from the retailer's
				  location to the purchaser's location, if separately stated on the sales
				  invoice, is not taxable.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2334 - Purchases of Restaurant Accessories

Current through Register Vol. 30, No. 28, July 12, 2024
A. If a person engaged in the restaurant
				business purchases disposable containers, paper napkins, and other similar food
				accessories and, transfers these accessories in the regular course of business
				to facilitate the consumption of the food, drink, or condiment provided, the
				purchases are considered purchases for resale.
B. If a person engaged in the restaurant
				business purchases matchbooks, advertisement fliers, and other similar tangible
				personal property and transfers this property for the convenience, operation,
				or benefit of the restaurant business, the purchases are subject to
				tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2340 - Tangible Personal Property Used in Soil Remediation Activities

Current through Register Vol. 30, No. 28, July 12, 2024
The purchase of tangible personal property for incorporation
				  or fabrication into any real property, structure, project, development or
				  improvement under a contract specified in A.R.S. §
									42-5075(B)(6)
				   is exempt from tax. The purchase of tangible
				  personal property used in soil remediation activities but not incorporated or
				  fabricated into any real property, structure, project, development or
				  improvement is taxable.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2341 - Four-inch Pipes or Valves

Current through Register Vol. 30, No. 28, July 12, 2024
Purchases of pipes, valves, or fire hydrants with an inside
				  diameter of four inches or more are not taxable if the pipes, valves, or fire
				  hydrants are to be used to transport oil, natural gas, artificial gas, water,
				  or coal slurry.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2342 - Computer Hardware and Software

Current through Register Vol. 30, No. 28, July 12, 2024
Purchases of computer hardware and software are subject to
				  the use tax based on the same provisions as delineated in
				  R15-5-154.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2343 - Purchases of Prescription Drugs and Prosthetic Appliances

Current through Register Vol. 30, No. 28, July 12, 2024
A. In this Section:
1. "Drug" means an article that, according to
				federal or state law, is:
a. Recognized in the
				official United States Pharmacopeia, official Homeopathic Pharmacopeia of the
				United States, official National Formulary, or any supplement to these
				documents; or
b. Intended for use
				in the diagnosis, cure, mitigation, treatment, or prevention of disease in
				humans or animals; or
c. Not food
				and is intended to affect the structure or any function of the body of humans
				or animals; or
d. Intended for use
				as a component of any article specified in subsections (a), (b), or
				(c).
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2344 - Postage Stamps

Current through Register Vol. 30, No. 28, July 12, 2024
A. The purchase
				of postage stamps is not subject to use tax if the stamps are purchased for the
				purpose of transporting mail.
B.
				The purchase of postage stamps is subject to use tax if the stamps are
				purchased for any purpose other than transporting mail.
C. The Department shall presume that a
				postage stamp is purchased for a purpose other than transporting mail if the
				postage stamp is purchased for at least 50% more than its face value. A
				purchaser may overcome the presumption; however, the burden of proof will
				remain on the purchaser.
D. The
				purchase of cancelled postage stamps is subject to use tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2351 - Purchases by Non-U.S. Citizens

Current through Register Vol. 30, No. 28, July 12, 2024
Purchases of tangible personal property by non-U.S. citizens
				  shall be subject to the use tax unless otherwise exempt.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2353 - Property Purchased outside of the United States

Current through Register Vol. 30, No. 28, July 12, 2024
A. Tangible personal property purchased
				outside of the United States is taxable when purchased for business
				use.
B. In any one calendar month,
				tangible personal property purchases with a cumulative purchase price of $200
				or less are not taxable if purchased for nonbusiness use. Purchases in excess
				of the $200 exemption are taxable on the excess amount.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2360 - Government Purchases

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Purchases of tangible personal property by any state or its political
				subdivisions are taxable.
B.
				Purchases by the Federal Government are not taxable.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2361 - Nonprofit Organizations

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Purchases of tangible personal property by nonprofit churches, schools, and
				other nonprofit organizations are taxable unless otherwise exempt.
B. Purchases of tangible personal property
				from a charitable nonprofit organization recognized as having tax-exempt status
				for income tax purposes with the Internal Revenue Service and the Department
				are not taxable.
C. If an
				organization wishes to obtain tax-exempt status by being recognized by the
				Department as a nonprofit charitable organization, it shall submit a letter to
				the Department requesting tax-exempt status and shall include a copy of its
				Internal Revenue Service recognition.
D. For purposes of the statutory exemption
				and for this rule, the Internal Revenue Service recognition of a charitable
				nonprofit organization is as defined in Internal Revenue Code §
				501(c)(3).
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 23 - USE TAX › Section R15-5-2362 - Exempt Purchases by Health Organizations

Current through Register Vol. 30, No. 28, July 12, 2024
A. Purchases by qualifying hospitals, nursing
				care institutions, qualifying health care organizations, rehabilitation
				programs for mentally or physically handicapped persons, and qualifying
				community health centers are exempt from tax pursuant to statutory
				provisions.
B. The Department may,
				upon review of the written request and any other information requested by the
				Department to make a proper determination, provide an Exemption Letter to
				organizations meeting the statutory criteria. The Exemption Letter shall be
				valid for a period of 12 months from the first day of the month following the
				issue date of the Exemption Letter unless the organization's tax exempt status
				changes prior to the end of the 12-month period, or the organization
				misrepresented or omitted material information in its exemption
				request.
C. Qualifying hospitals,
				qualifying health care organizations, rehabilitation programs for mentally or
				physically handicapped persons, and qualifying community health centers shall
				annually submit to the Department a written request for an Exemption Letter.
				The request shall be submitted at least 30 days prior to the first day of the
				exemption period. For purposes of this rule, "exemption period" means the
				12-month period beginning on the first day of the month following the issue
				date of the Exemption Letter or the 12-month period requested by the
				organization.
1. Qualifying hospitals shall
				attach to their annual exemption request a copy of their current license issued
				by the Department of Health Services.
2. Qualifying health care organizations shall
				attach to their exemption request letter the statutorily required annual
				financial audit and a copy of their Internal Revenue Code 501(c) recognition
				unless the Department has previously received a copy of this
				recognition.
3. Rehabilitation
				programs for mentally or physically handicapped persons shall attach to their
				exemption request a copy of their Internal Revenue Code 501(c)(3) recognition
				unless the Department has previously received a copy of this
				recognition.
4. Qualifying
				community health centers shall attach to their exemption request documentation
				supporting the statutory criteria and a copy of their Internal Revenue Code
				501(c)(3) recognition unless the Department has previously received a copy of
				this recognition.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-202 - Special Bonus Game

Current through Register Vol. 30, No. 28, July 12, 2024
A. A Class
				B or C licensee may hold only one special bonus game on the same respective day
				of each calendar week. A licensee shall continue a special bonus game
				throughout the calendar quarter in which the special bonus game begins or until
				the total prize amount awarded for the game reaches $12,000.00 in the aggregate
				per quarter. The licensee shall not carry over any unused portion of the
				$12,000.00 limit into any other quarter. A licensee may conduct no more than
				five different special bonus games per quarter.
B. A licensee wishing to conduct a special
				bonus game shall submit the application provided by the Department and receive
				written approval before initiating the special bonus game. A manager of the
				licensee shall attest to the accuracy of the application by signing the
				application. Each special bonus game application shall include the following:
1. The licensee's name, address, and license
				number;
2. The day of the week the
				special bonus game will be played;
3. A description of the manner in which the
				special bonus game will be conducted and the total amount of prize money to be
				offered each quarter;
4. The
				pattern that will be required to win the bingo game;
5. The number of calls within which the
				pattern must be accomplished to win the prize, if applicable;
6. The dollar value of each designated
				prize;
7. The type of card to be
				used; and
8. The cost per card to
				the player.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-204 - Affidavits

Current through Register Vol. 30, No. 28, July 12, 2024
A person submitting an affidavit required under A.R.S. §
									5-404
				  shall use a form provided by the Department and sign the affidavit under
				  penalty of perjury.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-207 - Equipment Verification and Replacement

Current through Register Vol. 30, No. 28, July 12, 2024
A. Before beginning a bingo occasion, the
				supervisor for the occasion shall:
1. Verify
				that all equipment is in sound working condition;
2. Verify that the use of the equipment and
				the methods of play provide each player an equal opportunity to win;
				and
3. Verify, in the presence of
				one or more players, that all bingo balls are present and that there are no
				duplicate balls.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-208 - Conduct of Game - Official Comparison

Current through Register Vol. 30, No. 28, July 12, 2024
A. A supervisor shall use the bingo balls
				that are placed on the master board for the official comparison to the
				designated bingo pattern or sequence, rather than a lighted number display
				board.
B. Wild number bingo balls
				need not be pulled from the receptacle or placed on the master board to be
				recognized as valid bingo balls called.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-209 - Method of Call and Announcement of "Bingo" by a Player

Current through Register Vol. 30, No. 28, July 12, 2024
A. Once a caller has initiated a call, the
				caller shall complete the call. A call is initiated when the caller begins to
				vocally announce the letter designation on the bingo ball.
B. A caller shall allow a reasonable length
				of time for a player to announce "bingo" before proceeding with the next
				call.
C. A caller shall not remove
				more than one bingo ball at any time from the receptacle.
D. A caller shall not declare a player as the
				winner of a bingo game, unless the player has obtained "bingo" on the last
				called number and has announced the "bingo" to a bingo worker before initiation
				of the next call.
E. A caller may
				turn off the machine used to select the bingo balls during a game if the next
				bingo ball can be secured so that it does not fall into the receptacle. The
				caller shall call the number of the secured ball unless a valid bingo is
				declared on the prior number called.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-210 - Multiple Winners

Current through Register Vol. 30, No. 28, July 12, 2024
If it is necessary to share a designated prize because there
				  are multiple winners on the last called number, the following provisions
				  apply:
1. If the designated prize
				consists of cash or check, a licensee shall divide the total amount of the
				prize equally between the verified winners. The licensee may round prize
				amounts up to the next higher dollar.
2. If the designated prize is an item of
				merchandise that cannot be divided, the bingo licensee shall do either of the
				following:
a. Award to each verified winner an
				identical prize or substitute merchandise prize closely approximate or equal in
				value to the other prizes awarded with the aggregate value of all prizes
				awarded not exceeding the value of the designated prize; or
b. Award to each verified winner an identical
				amount of money by check or cash with the total value of the amount awarded
				equaling the value of the designated prize.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-211 - Declaration of a Completed Game; Prize Award

Current through Register Vol. 30, No. 28, July 12, 2024
A. After a bingo worker verifies the
				existence of a winner of a bingo game, the caller shall identify the verified
				winner and ask if there are other winners. After the verification of each
				"bingo", the caller shall provide all other players with a reasonable
				opportunity to claim "bingo" on the same call. If no other players claim
				"bingo", the caller shall declare the game over and a bingo worker shall award
				the designated prize. If there are multiple winners, a bingo worker shall award
				prizes in accordance with
				R15-7-210.
B. A player shall not receive or share the
				designated prize unless the player obtains "bingo" and informs the caller of
				this fact before the caller declares that the game is over.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-212 - Erroneous Calls

Current through Register Vol. 30, No. 28, July 12, 2024
A. If a caller
				makes an error calling the number on a bingo ball or identifying the number of
				bingo balls called, the caller shall immediately correct the error before
				proceeding with the game. The caller shall not correct the error calling the
				number on the bingo ball or identifying the number of bingo balls called after
				the game is completed in accordance with
				R15-7-211.
B. If, as the result of correcting an error,
				a player would have obtained "bingo" on the correct number or another number
				already called, the licensee shall award the game prize to the winning player
				as if the correct number had been the last number called.
C. If a player obtains "bingo" as a result of
				an erroneously called number, the licensee shall declare the bingo invalid. A
				licensee shall not award a prize based on an erroneous call.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-213 - Verification of Winning Cards

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				After a player has announced "bingo" during a bingo game, a bingo worker shall
				verify whether the player's card has a winning bingo pattern in the presence of
				a disinterested player. Except as provided in subsections (A)(1) and (A)(2),
				the bingo worker shall verify a winning bingo pattern by announcing the numbers
				from the player's card.
1. If a licensee's
				bingo equipment is manufactured to automatically verify winning bingo patterns,
				a bingo worker shall verify a winning bingo pattern by announcing the card
				identification number.
2. For the
				cover-all bingo pattern, the bingo worker may announce the numbers not called
				during the bingo game.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-215 - Sale of Bingo Cards

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				licensee shall sell bingo cards on the premises where the game of bingo is to
				be played.
B. A licensee shall not
				reserve cards for a player.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-216 - Duplicate Cards

Current through Register Vol. 30, No. 28, July 12, 2024
A. A licensee
				shall not use duplicate cards during a bingo game.
B. If a licensee determines that there are
				multiple winners in a single game with duplicate cards, the licensee shall
				notify the Department's Bingo Section within seven days from the date of
				occurrence.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-217 - Same-day Requirements for Play

Current through Register Vol. 30, No. 28, July 12, 2024
Any licensee conducting a bingo occasion shall sell cards,
				  determine winners, and award all prizes within the same day. A bingo occasion
				  begins when persons are admitted to the building or premises for the purpose of
				  playing bingo.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-218 - Notice of Charges

Current through Register Vol. 30, No. 28, July 12, 2024
A bingo licensee shall, before the sale of cards for a bingo
				  occasion, post a notice in a conspicuous place on the premises listing the
				  charges for admission and cards. The licensee shall charge all players the
				  publicly posted rates.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-219 - Notice of Prizes

Current through Register Vol. 30, No. 28, July 12, 2024
A. Before the
				sale of cards for an occasion, a licensee shall post a notice in a conspicuous
				place on the premises, describing the nature and dollar value of each prize,
				including the method of determining any substitute prize for multiple
				winners.
B. If a licensee conducts
				a "split-the-pot" or "winner-take-all" special game, the licensee shall
				announce the dollar value of the minimum prize before the first number is
				called. The licensee shall announce the actual dollar value of the prize before
				the game is over.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-220 - Alternate Prize for Winning within a Specified Number of Calls

Current through Register Vol. 30, No. 28, July 12, 2024
A. Within the
				dollar limits prescribed by A.R.S. §
									5-406(P),
				a licensee may offer an alternate prize based on the number of calls within
				which a successful "bingo" is obtained, provided the licensee announces before
				the start of the game:
1. The number of calls
				within which the "bingo" must be obtained, and
2. The type or dollar value of any alternate
				prize.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-221 - Availability of Rules and Statutes for Players

Current through Register Vol. 30, No. 28, July 12, 2024
A licensee shall have, on the premises during an occasion, a
				  copy of this Chapter and A.R.S. Title 5, Chapter 4, available for inspection by
				  any player upon request. The licensee shall post a notice in a prominent place
				  on the premises stating that copies are available.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-222 - Inducements

Current through Register Vol. 30, No. 28, July 12, 2024
A. A licensee that
				offers an inducement shall offer the inducement to all players on a
				nondiscriminatory basis.
B. The
				value of an inducement in the form of tangible property is the difference
				between the property's fair market value and the discounted price. A licensee
				shall not offer or give away inducements with an aggregate value of more than
				$250 per occasion.
C. If a licensee
				wishes to offer a door prize as an inducement, the licensee shall comply with
				A.R.S. §
									5-406(X)
				 regarding the manner in which the licensee
				determines the winner of the door prize.
D. A card given to a player at a reduced
				price, or without charge, in connection with the purchase of a card or cards is
				not an inducement.
E. A card given
				away with no purchase required is an inducement and is valued at the rate
				posted under R15-7-218.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-225 - Verification of Gross Receipts and Purchases

Current through Register Vol. 30, No. 28, July 12, 2024
A. The supervisor for an occasion shall
				accurately complete a verification report form prescribed by the Department for
				the occasion. The verification report form shall include the following:
1. The licensee's name and license
				number,
2. The number of
				players,
3. The name of the
				supervisor,
4. The total number and
				dollar value of cards sold,
5. The
				total income from cards sold,
6.
				Itemization of bingo supplies sold,
7. Itemization of inducements
				provided,
8. A cash
				reconciliation,
9. The computation
				of adjusted gross receipts, and
10.
				A bingo game worksheet for tracking the income and prizes for each
				game.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-226 - Legal Debts

Current through Register Vol. 30, No. 28, July 12, 2024
A licensee shall pay all expenses of bingo games when due. If
				  a licensee incurs debt in violation of this Section, the licensee shall not
				  enter into any arrangement or agreement to forgive the debt, unless otherwise
				  authorized by law.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-228 - Conditions for Deducting Mortgage Payments

Current through Register Vol. 30, No. 28, July 12, 2024
A. A licensee may deduct mortgage payments
				from adjusted gross receipts for only one premises if the mortgage payments are
				a reasonable and bona fide expense under A.R.S. §
									5-107(G).
				If there are multiple owners conducting games on the same premises, the owners
				shall prorate the mortgage payment deduction among themselves, based on the
				owners' percentage of use of the premises.
B. If no mortgage exists, taxes and insurance
				are considered on-going expenses of the organization and the licensee shall not
				deduct taxes and insurance from bingo adjusted gross receipts. The licensee may
				deduct taxes and insurance from bingo net proceeds.
C. A licensee shall purchase any premises on
				which the licensee intends to conduct bingo for a commercially reasonable
				purchase price. If the Department questions the reasonableness of the purchase
				price, the Department shall obtain an appraisal of the premises. The licensee
				may obtain and submit an independent appraisal by a certified appraiser that
				the Department shall consider in conjunction with the Department's
				appraisal.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-230 - Financial Report

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				financial report required under A.R.S. §
									5-407
				is due even if no occasions were held during the reporting period. A licensee
				may file the financial report in advance if the licensee knows that no
				occasions will be held and no bingo funds will be expended during the reporting
				period.
B. A licensee shall report
				all interest earned on the licensee's special checking account or additional
				interest-bearing accounts required under A.R.S. §
									5-407
				as gross receipts during the reporting period in which the interest is
				received. The Department considers interest received when the financial
				institution credits the interest to the licensee's account.
C. Financial reports that are filed in person
				are delinquent if received by the Department after the due date. If a licensee
				files a financial report by mail, the report is timely only if the financial
				report is postmarked on or before the due date. If a due date falls on
				Saturday, Sunday, or a legal holiday, the due date for filing is the business
				day following the Saturday, Sunday, or holiday.
D. A licensee that makes an expenditure,
				other than a prize paid to a bingo winner, of $300 or more during the reporting
				period shall include in the financial report the name and address of each
				person to whom $300 or more was paid and the purpose of the
				expenditure.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-232 - Bingo Bank Accounts

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				licensee shall maintain only one, federally insured checking account for bingo
				purposes. The licensee shall maintain sufficient funds in the bingo checking
				account to cover all checks written. A licensee shall not stop payment on any
				prize check without first notifying the Department.
B. A licensee may establish interest-bearing
				accounts that are federally insured. If the licensee transfers funds from an
				interest bearing account, the licensee shall directly transfer the funds into
				the bingo checking account before making any expenditure.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-233 - Persons Permitted to Conduct Games; Compensation Allowed

Current through Register Vol. 30, No. 28, July 12, 2024
A. A member or new
				member of a parent organization may work at a bingo occasion held by the parent
				organization's auxiliary. A member or new member of an auxiliary organization
				may work at a bingo occasion held by the auxiliary's parent
				organization.
B. A licensee shall
				not pay and a bingo worker shall not accept a commission, salary, tips, or
				other compensation for rendering services related to bingo except as provided
				in A.R.S. §
									5-407(G)(8).
				The term "compensation" includes discount dinners or other functions conducted
				specifically for bingo workers.
C.
				A licensee shall ensure that persons who participate in the conduct of bingo
				games satisfy membership requirements under A.R.S. §
									5-413
				on and after the submission date of the affidavit required by
				R15-7-204.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 2 - GENERAL PROVISIONS › Section R15-7-234 - Informal Resolution after Investigation or Complaint

Current through Register Vol. 30, No. 28, July 12, 2024
A. If, as the result of an investigation by
				the Department, the Department finds that an error or violation of a rule or
				statute has occurred, Department personnel shall direct the licensee to rectify
				the error or violation and discontinue any practice causing the error or
				violation. The Department shall send written confirmation of the directive to
				the licensee and to the complainant, if applicable, by certified
				mail.
B. If the licensee disagrees
				with the Department's directive, the licensee may, within 10 days of the
				directive, request in writing an informal meeting with the Department's bingo
				administrator. Within 30 days after receipt of the request, the Department
				shall send written notice of the Department's final decision to the licensee by
				certified mail.
C. If a licensee
				fails to comply with a directive of the Department, the Department may
				institute suspension or revocation procedures, based on the severity of the
				violation. The licensee may appeal a suspension or revocation decision under
				A.R.S. Title 41, Chapter 6, Article 10.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 3 - LICENSING PROVISIONS › Section R15-7-302 - Change in Ownership for Class a License

Current through Register Vol. 30, No. 28, July 12, 2024
If a Class A licensee is not a natural person, the manager
				  shall notify the Department of any change in licensee ownership or control
				  within 30 days after the effective date of the change.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 3 - LICENSING PROVISIONS › Section R15-7-303 - Change of Name

Current through Register Vol. 30, No. 28, July 12, 2024
A licensee shall notify the Department of a change in the
				  name under which the licensee is operating within seven days of the effective
				  date of the change.