reglab/statecodes huggingface dataset:
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-123 - Sale of Tools and Supplies to Businesses

Current through Register Vol. 30, No. 28, July 12, 2024
The sale of tools, supplies, and other articles to be used or
				  consumed by persons in the operation of their businesses, and not for resale,
				  are taxable as retail sales.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-126 - Manufacturing Labor

Current through Register Vol. 30, No. 28, July 12, 2024
The cost of labor employed in manufacturing, processing, or
				  fabricating tangible personal property shall not be allowed as a deduction from
				  the gross receipts derived from a sale of such property.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-127 - Sales of Fuel

Current through Register Vol. 30, No. 28, July 12, 2024
A. In this
				Section, "aviation fuel" and "dyed diesel fuel" have the same meanings as
				prescribed in A.R.S. §§
									28-101
				and
				28-5601.
B. Gross receipts from the sale of dyed
				diesel fuel are subject to transaction privilege tax.
C. Gross receipts from the sale of liquefied
				petroleum gas or natural gas used to propel a motor vehicle are exempt from
				transaction privilege tax.
D.
				Aviation fuel is subject to tax under A.R.S. §
									28-8344
				only.
E. Gross receipts from the
				retail sale of jet fuel are 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 1 - RETAIL CLASSIFICATION › Section R15-5-128 - Electric Power Transmission and Distribution

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross receipts from the sale of machinery,
				equipment, or transmission lines for direct use in a transmission system are
				deductible from the tax base. Gross receipts from the sale of machinery,
				equipment, or lines for use in a distribution system are taxable.
B. Machinery and equipment used to facilitate
				the production of voltage up to and including 34,500 volts shall be considered
				part of a distribution system.
1. Gross
				receipts from the sale of such equipment are subject to transaction privilege
				tax.
2. If tangible personal
				property was purchased as exempt, subsequent nonexempt use shall subject the
				gross purchase price to use tax according to statutory provisions.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-129 - Discounts, Refunds, and Coupon Redemption

Current through Register Vol. 30, No. 28, July 12, 2024
A. Cash discounts allowed the purchaser for
				timely payment are permissible as deductions from the sale price.
B. Refunds in cash or credit given on
				returned merchandise are considered to be a reduction of sales.
C. When coupons issued by a manufacturer are
				redeemed by a retailer the amounts refunded to the purchaser are not
				permissible as deductions from the selling price of articles sold by the
				retailer. In these cases, the gross selling price is taxable.
D. Coupons issued by a retailer and later
				redeemed by the retailer as a discount on the price of merchandise sold by him
				are considered a reduction of the selling price. In such cases the net selling
				price is subject to tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-131 - Lay-away Sales

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from lay-away agreements shall be taxable when
				  title or possession transfers to the purchaser or at the time receipts from the
				  transaction are determined to be nonrefundable, whichever occurs
				  first.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-132 - Retail Sales with Trade-ins

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				When a retailer accepts tangible personal property as a trade-in for part or
				full payment on the sale of tangible personal property, the dollar amount of
				the payment represented by the trade-in is deductible from the retailer's gross
				receipts from that sale.
B. A
				trade-in deduction shall be limited to the amount of the retailer's gross
				receipts on that sale.
C. When the
				property traded in is subsequently sold at retail, the gross receipts from the
				transaction are taxable.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-133 - Delivery Charges in Connection with Retail Sales

Current through Register Vol. 30, No. 28, July 12, 2024
A. 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.
B. When the freight cost is incurred any time
				prior to the time of the retail sale, such cost is part of the gross sale and,
				therefore, subject to the tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-134 - Sales of Containers, Bottles, and Labels

Current through Register Vol. 30, No. 28, July 12, 2024
A. The sale of containers and bottles is
				considered a sale for resale only when the purchaser is to transfer the
				containers with their contents in future sales.
B. In cases where the containers are not
				subsequently sold as part of the merchandise, such sales are deemed to be
				taxable retail sales.
C. The sale
				of labels to a purchaser who affixes them to nonreturnable containers to be
				resold is considered to be a sale for resale and is not taxable.
D. In cases where the containers are
				returnable and a new label is to be affixed, each time the container is
				refilled, the sale of the labels is also considered to be a sale for
				resale.
E. The sale of analysis
				tags or other labels to be attached to containers of feed and sold along as
				part of the article is a sale for resale.
F. However, the sale of items such as price
				tags, shipping tags, and advertising matter used in connection with the
				subsequent sale is taxable as a retail sale.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-135 - Sales of Restaurant Accessories

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross receipts from the sale of disposable
				containers, paper napkins, and other similar food accessories to a person
				engaged in the restaurant business, who, in the regular course of business,
				transfers these accessories to facilitate the consumption of the food, drink,
				or condiment provided, are considered gross receipts from sales for
				resale.
B. Gross receipts from the
				sale of matchbooks, advertisement fliers, and other similar tangible personal
				property to a person engaged in the restaurant business, who transfers this
				property for the convenience, operation, or benefit of the restaurant business,
				are subject to tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-136 - Returnable Containers

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross
				receipts from deposits on sales of returnable containers which contain taxable
				food shall be taxable.
B. Deposit
				refunds paid to purchasers on the return of such containers shall be deductible
				from the retailer's tax base in the month refunded.
C. Gross receipts from deposits received on
				returnable containers which contain non-taxable food shall not be taxable.
				Therefore refunds paid on such deposits shall not reduce the tax
				base.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-137 - Warranty or Service Provisions and Tangible Personal Property Used in Conjunction with Warranty or Service Provisions

Current through Register Vol. 30, No. 28, July 12, 2024
A. For purposes of this rule, the following
				definitions apply:
1. "Covered" means
				included in the warranty or service provision.
2. "Warranty or service provision" means a
				manufacturer's or vendor's warranty that is sold automatically with tangible
				personal property and, for no extra charge, applies to any tangible personal
				property used in the servicing of the provision.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-138 - Warranty or Service Contracts and Tangible Personal Property Used in Conjunction with Warranty or Service Contracts

Current through Register Vol. 30, No. 28, July 12, 2024
A. For purposes of this rule, the following
				definition applies:
"Covered" means included in the warranty or service contract
				  for which the warranty or service contract holder does not pay a separate
				  charge for any tangible personal property used in the servicing of the
				  contract.
B. Gross receipts
				from the sale of warranty or service contracts are not subject to tax when the
				contracts are sold as a distinct and separate item and the charge for the
				warranty or service contract is stated separately on a sales invoice.
C. Tangible personal property sold in
				conjunction with the servicing of a warranty or service contract, but not
				covered by the contract, is a sale of tangible personal property that is
				subject to tax under the retail classification unless statutorily
				exempt.
D. 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.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-150 - Sale of Photography

Current through Register Vol. 30, No. 28, July 12, 2024
A. In this
				Section:
1. "Motion picture" has the same
				meaning as prescribed in A.R.S. § 41-1517.
2. "Motion picture production company" has
				the same meaning as prescribed in A.R.S. § 41-1517.
3. "Photography" means the process of taking
				and supplying images to customers, using film, video, or another data storage
				medium.
4. "Qualified motion
				picture production company" means a motion picture production company that
				holds a valid certificate issued pursuant to A.R.S. §
										42-5009(H),
				establishing the company's qualification for the A.R.S. §
										42-5061(B)(23)
				 exemption.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-151 - Artists and Sales of Artwork

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Gross receipts from the sale of paintings, drawings, etchings, sculptures,
				craftwork, other artwork or reproductions of such items to final consumers
				shall be taxable under the retail classification if the person is making
				regular sales of these items.
B.
				Gross receipts from the sale of paints, canvasses, frames, sculpture
				ingredients, and other items which will become an integral part of the finished
				product shall not be taxable if sold to a creating artist who is regularly
				engaged in the business of creating and selling paintings, drawings, etchings,
				sculptures, craftwork, other artwork, or reproductions of such items. Sales of
				brushes, easels, tools, and similar items to be consumed by the creating artist
				shall be taxable.
C. Except as
				otherwise provided in A.R.S. §
									42-6017, gross receipts from the
				sale by the creating artist of a painting, drawing, etching, sculpture, or a
				piece of craftwork that is not a reproduction of an original work shall not be
				taxable if:
1. The sale is a casual activity
				or sale; or
2. The sale is a work
				of fine art at an art auction or gallery in this state to a nonresident of this
				state for use outside the state, if the retailer ships or delivers the work to
				a destination outside this state and if exempt under A.R.S. §
										42-5061(A).
				In this subsection, "work of fine art" has the same meaning as prescribed in
				A.R.S. §
										44-1771.
3. The sale is of commissioned artwork by an
				individual artist. In this subsection, "commissioned artwork" is a custom,
				one-of-a-kind art creation made by the individual artist pursuant to the
				particular requirements of a specific purchaser.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-152 - Tangible Personal Property Used in Soil Remediation Activities

Current through Register Vol. 30, No. 28, July 12, 2024
The gross receipts from the sale of tangible personal
				  property incorporated or fabricated into any real property, structure, project,
				  development or improvement under a contract specified in A.R.S. §
				  42-1310.16(B)(6) are exempt from tax. The gross receipts from the sale of
				  tangible personal property used in soil remediation activities but not
				  incorporated or fabricated into any real property, structure, project,
				  development or improvement are taxable.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-153 - Four-inch Pipes or Valves

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from the sale of pipes, valves, or fire
				  hydrants with an inside diameter of four inches or more are deductible from the
				  tax base 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 1 - RETAIL CLASSIFICATION › Section R15-5-154 - Computer Hardware and Software

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross receipts derived from services
				rendered in whole or in part in connection with the sale of computer hardware
				are exempt, including gross receipts derived from charges imposed for
				professional and technological services such as analysis, design, support
				engineering services, classroom instruction, and data conversion
				services.
B. Except as provided in
				subsection (C), gross receipts derived from the sale of computer software
				programs are taxable, regardless of the method that a retail business uses to
				transfer the programs to its customers.
C. Gross receipts derived from charges
				imposed for the following business activities originate from nontaxable service
				activities and are therefore not taxable:
1.
				The original creation of an electronic data processing program for the specific
				use of an individual customer, or
2. The modification of a prewritten computer
				software program for the specific use of an individual customer, if the charge
				for the modification is shown separately on the sales invoice and
				records.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-155 - Delivery Sales of Tobacco Products

Current through Register Vol. 30, No. 28, July 12, 2024
A. In this Section:
1. "Delivery sale" means a sale made by using
				any of the following:
a. The mail or a
				delivery service.
b. The Internet
				or a computer network.
c. Any other
				electronic method.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-156 - Sales 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 1 - RETAIL CLASSIFICATION › Section R15-5-157 - Membership Fees

Current through Register Vol. 30, No. 28, July 12, 2024
A. Membership,
				admission, or other fees charged by a limited-access retail business shall be
				considered part of the taxable gross income of the business activity.
B. For purposes of this rule, "a
				limited-access retail business" means a business which does not sell to the
				general public but which charges a membership fee or a membership due in order
				to obtain access to the business or to obtain discounts or preferential
				treatment in the purchase or rental of tangible personal property from or
				through the business.
C. Gross
				income shall not include separately billed amounts paid to secure ownership
				interests or rights in the business which can be transferred or
				assigned.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-158 - Postage Stamps

Current through Register Vol. 30, No. 28, July 12, 2024
A. A retailer's
				gross receipts from the sale of postage stamps are not included in the tax base
				under the retail classification if the stamps are sold for the purpose of
				transporting mail.
B. A retailer's
				gross receipts from the sale of postage stamps are included in the tax base
				under the retail classification if the stamps are sold for any purpose other
				than transporting mail.
C. The
				Department shall presume that a postage stamp is sold for a purpose other than
				transporting mail if the postage stamp is sold for at least 50% more than its
				face value. A retailer may overcome the presumption; however, the burden of
				proof will remain on the retailer.
D. A retailer's gross receipts from the sale
				of cancelled postage stamps are included in the tax base under the retail
				classification.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-170 - Interstate and Foreign Transactions

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross receipts from sales of tangible
				personal property made in interstate or foreign commerce are deductible from
				the tax base if all of the following apply:
1.
				The order is received from a location outside of Arizona; and
2. The retailer ships or delivers the
				tangible personal property to a location outside of Arizona for use outside of
				Arizona.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-171 - Sales to a Common Carrier

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from sales made to a common carrier, engaged
				  in interstate business, for delivery by the common carrier to a location
				  outside of Arizona and for use outside of Arizona shall not be taxable if the
				  order is received from a location outside of Arizona and the Arizona retailer
				  prepays the freight charge.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-172 - Sales by Florists

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross
				receipts from sales made by florists are taxable. Delivery and relay or
				transmittal charges, when separately stated, are deductible from the tax
				base.
B. Orders received by an
				Arizona florist from an out-of-state customer for delivery within Arizona are
				taxable. Orders received by an Arizona florist by an out-of-state customer for
				delivery out-of-state are not taxable.
C. When the florist conducts transactions
				through a delivery association, the following shall apply:
1. Gross receipts from sales made by an
				Arizona florist, where the order is subsequently transmitted to another florist
				for filling and delivery, whether inside or outside of Arizona, are
				taxable.
2. Gross receipts from
				sales by Arizona florists who deliver from a transmitted order of another
				florist, whether the ordering florist is inside or outside of Arizona, are not
				taxable.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-173 - Sales of Property Subsequently Taken Out-of- State

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from sales of tangible personal property by
				  Arizona vendors made to purchasers who subsequently take the property
				  out-of-state do not qualify as exempt unless otherwise specifically exempted by
				  statute.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-174 - Sales to Non-U.S. Citizens

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from sales to non-U.S. citizens are subject to
				  the tax unless otherwise exempt.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-180 - Sales by Businesses in Federal Areas

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from sales by businesses not operated by or as
				  an agency of the Federal Government, located on military bases or other federal
				  areas, are subject to tax.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-181 - Governmental Organizations

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Gross receipts from the sale of tangible personal property to the state or its
				political subdivisions are taxable unless otherwise exempt. Gross receipts from
				the sale of tangible personal property to the Federal Government or its
				departments and agencies are taxable at the rate prescribed by statute, unless
				otherwise exempt.
B. Gross receipts
				from the sale of tangible personal property by the state or its political
				subdivisions, when acting in a proprietary capacity, are taxable unless
				otherwise exempt.
C. Gross receipts
				from the sale of tangible personal property 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 1 - RETAIL CLASSIFICATION › Section R15-5-182 - Nonprofit Organizations

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Gross receipts from the sale of tangible personal property to nonprofit
				churches, schools, and other nonprofit organizations are subject to tax unless
				otherwise exempt.
B. Gross receipts
				from the sale of tangible personal property by a charitable nonprofit
				organization, recognized as such for income tax purposes by the Internal
				Revenue Service, are not subject to tax.
C. For purposes of the statutory exemption
				and this rule, the Internal Revenue Service recognition of a charitable
				nonprofit organization is 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 1 - RETAIL CLASSIFICATION › Section R15-5-183 - Exempt Sales to Health Organizations

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross receipts from the sale of tangible
				personal property to qualifying hospitals, qualifying health care
				organizations, rehabilitation programs for mentally or physically handicapped
				persons, and qualifying community health centers are exempt from tax if such
				purchases 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 organization 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 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 4 - AMUSEMENT CLASSIFICATION › Section R15-5-403 - Amusement Devices

Current through Register Vol. 30, No. 28, July 12, 2024
Gross proceeds of sales or gross income from the operation of
				  coin-operated and other devices that provide amusement are included in the tax
				  base under the amusement classification. Examples include: devices that play
				  prerecorded music, electronic games, pinball games, and billiard tables.
1. The tax base from the business of
				operating amusement devices is the gross amount received from the amusement
				devices without deduction for commissions paid, rental cost for the equipment,
				or other expenses.
2. The
				individual having direct control of the funds generated by the amusement
				devices shall pay the tax to the Department.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 4 - AMUSEMENT CLASSIFICATION › Section R15-5-404 - Other Income

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from the sale of programs, souvenirs, or any
				  other items of tangible personal property are included in the tax base under
				  the retail classification.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 4 - AMUSEMENT CLASSIFICATION › Section R15-5-406 - Health or Fitness Establishments and Private Recreational Establishments

Current through Register Vol. 30, No. 28, July 12, 2024
A. The operator of
				a "health or fitness establishment" or a "private recreational establishment,"
				as defined in A.R.S. §
									42-5073(C),
				shall exclude from the tax base under the amusement classification all gross
				proceeds of sales or gross income from membership fees and initiation fees
				charged for the use of the establishment, or any portion of the establishment,
				for 28 days or more, and fees charged for the use of the establishment by bona
				fide accompanied guests of members. Any other fees for the use of a health or
				fitness establishment or a private recreational establishment, or any portion
				of the establishment, are included in the tax base of the amusement
				classification.
B. Gross proceeds
				of sales or gross income derived from other businesses that are located on the
				premises of a health, fitness, or recreational business shall not be considered
				when determining whether a health, fitness, or recreational business is a
				"health or fitness establishment" or a "private recreational establishment" if
				the other businesses are separate and independent from the health, fitness, or
				recreational business. Whether the other businesses are separate and
				independent depends upon the facts in each case. The Department considers
				several factors in making this determination including but not limited to the
				following:
1. Whether the business is open to
				both members and nonmembers;
2.
				Whether the primary purpose of the business is closely related to the primary
				purpose of the health, fitness, or recreational business;
3. Whether the business could exist without
				the health, fitness, or recreational business; and
4. Whether the business shares assets or
				employees with the health, fitness, or recreational business.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 6 - PRIME CONTRACTING CLASSIFICATION › Section R15-5-601 - Taxpayer Bonds for Contractors

Current through Register Vol. 30, No. 28, July 12, 2024
A. For
				the purpose of this rule:
1. The principal
				place of business shall be Arizona if the licensee has continuously operated a
				facility with at least one full-time employee in Arizona for 12 consecutive
				months preceding the determination.
2. A surety bond shall include a bond issued
				by a company authorized to execute and write bonds in Arizona as a surety or
				composed of securities or cash which are deposited with the Department of
				Revenue.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 9 - MINING CLASSIFICATION › Section R15-5-901 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
In addition to the definitions provided in A.R.S. §
									42-5001,
				  the following definitions apply to this Article:
1. "Mining" means operations involving the extraction of
				  nonmetalliferous mineral products from beneath or at the surface of the earth
				  for commercial use and includes underground, surface, and open-pit
				  operations.
2. "Nonmetalliferous mineral product" has the same meaning as
				  prescribed in A.R.S. §
									42-5072.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 9 - MINING CLASSIFICATION › Section R15-5-902 - General

Current through Register Vol. 30, No. 28, July 12, 2024
A. A person engaged
				in the business of mining is subject to tax under the mining classification on
				the gross proceeds of sales or gross income received from the sale of a
				nonmetalliferous mineral product to a purchaser that resells the product in the
				ordinary course of business.
B. A
				person engaged in the business of mining is not subject to tax under the mining
				classification on the gross proceeds of sales or gross income received from the
				sale of a nonmetalliferous mineral product to a person engaged in business
				classified under the prime contracting classification if the nonmetalliferous
				mineral product is to be incorporated into a structure or project as part of
				the business.
C. A person engaged
				in the business of mining is subject to tax under the retail classification on
				the gross income received from the sale of a nonmetalliferous mineral product
				to a final consumer.
D. A person
				engaged in the business of mining shall not deduct from the tax base amounts
				paid as royalties.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 9 - MINING CLASSIFICATION › Section R15-5-904 - Manufacturing or Processing Service Charges

Current through Register Vol. 30, No. 28, July 12, 2024
A. A person engaged in the business of mining
				is subject to tax on the gross proceeds of sales or gross income from refining
				petroleum products, producing a combination of nonmetalliferous mineral
				products, as well as other manufacturing or processing service charges derived
				from contracts with the owner of the products.
B. A person who mines and processes
				nonmetalliferous mineral products is subject to tax on the gross proceeds of
				sales or gross income from the sale of the first marketable product. For
				example, a person who mines clay and processes the material into bricks is
				taxable on the gross proceeds of sales or gross income from the sale of the
				bricks.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 9 - MINING CLASSIFICATION › Section R15-5-905 - Products Shipped Out of Arizona

Current through Register Vol. 30, No. 28, July 12, 2024
A. A person engaged in the business of mining
				that ships a nonmetalliferous mineral product out-of-state without making a
				sale in Arizona shall include in the tax base the market value of the
				nonmetalliferous mineral product before it enters interstate
				commerce.
B. Unless otherwise
				provided in subsection (D), the taxpayer shall calculate the market value of a
				nonmetalliferous mineral product shipped out-of-state in the following manner:
1. Establish the total selling price of the
				product outside Arizona.
2. Deduct,
				from the total selling price, costs incurred out-of-state that increase the
				value of the product. These costs include:
a.
				The cost of actual freight paid, as provided in
				R15-5-908, to
				the point of sale outside Arizona;
b. The refining or processing cost incurred
				before the first sale; and
c. The
				cost of sales commissions, paid or accrued, in connection with the
				sale.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 9 - MINING CLASSIFICATION › Section R15-5-908 - Actual Freight Paid

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				person engaged in the business of mining may deduct from the tax base under the
				mining classification actual freight costs incurred in connection with the sale
				that are included in the sales price if the actual freight costs incurred are
				separately stated in the billing to its customer.
B. A person engaged in the business of mining
				that does not separately state the actual freight costs incurred in the billing
				to the customer may still deduct the actual freight costs paid to a third
				party, provided the person keeps books and records to show separately the
				actual freight paid to the third party.
C. A taxpayer shall not deduct the cost
				incurred by the taxpayer before a sale for freight from the mining or
				production location to the sales location.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 10 - TRANSACTION PRIVILEGE TAX - TRANSIENT LODGING CLASSIFICATION › Section R15-5-1001 - Application of the Definition of Transient for Purposes of Taxation under the Transient Lodging Classification

Current through Register Vol. 30, No. 28, July 12, 2024
A. Effective January 1, 1979, the leasing or
				renting of dwelling units and lodging facilities to a person shall not be
				taxable under the transient lodging classification if the lodging is obtained
				for a continuous block of time for 30 or more consecutive days except as
				provided under A.R.S. § 42-1310.10(B). For purposes of this rule, "person"
				has the same meaning as under A.R.S. § 42-1301.
B. Gross receipts from providing lodging
				obtained for a continuous block of time for 30 or more consecutive days shall
				not be taxable under the transient lodging classification from the first day of
				occupancy.
1. Lodging obtained for 30 or more
				consecutive days in increments of time for a period of less than 30 consecutive
				days rather than for a continuous block of time shall be taxable under the
				transient lodging classification except as provided under A.R.S. §
				42-1310.10(B).
2. A lodger may
				originally acquire lodging on an incremental basis for a period of less than 30
				consecutive days and subsequently change to a continuous block of time for 30
				or more consecutive days; however, the lodging originally obtained on an
				incremental basis of less than 30 consecutive days shall remain subject to tax
				regardless of any subsequent action on the part of the lodger.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 10 - TRANSACTION PRIVILEGE TAX - TRANSIENT LODGING CLASSIFICATION › Section R15-5-1002 - Activities in Addition to Providing Lodging

Current through Register Vol. 30, No. 28, July 12, 2024
A. If a transient lodging facility is engaged
				in the business of providing lodging and engages in the business of providing
				meals, the gross receipts from lodging shall be separately stated and reported
				from the gross receipts from restaurant activities.
B. Gross receipts from the providing of meals
				or room service shall be subject to tax under the restaurant
				classification.
C. Gross receipts
				from the sale of tangible personal property by transient lodging facilities
				such as from magazine stands, gift shops, or in-room food or beverage bars
				shall be subject to tax under the retail classification.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 10 - TRANSACTION PRIVILEGE TAX - TRANSIENT LODGING CLASSIFICATION › Section R15-5-1003 - Providing Lodging to Government Agencies

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from providing transient lodging to the United
				  States Government, the state or its political subdivisions, or any other
				  government agency or its employees shall be taxable under the transient lodging
				  classification unless otherwise exempt.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 11 - TRANSACTION PRIVILEGE TAX - JOB PRINTING CLASSIFICATION › Section R15-5-1101 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
For purposes of this Article, the following definitions
				  apply:
1. "Image developing" means the copying or reproducing by a
				  printer of an image by any means from film, paper, video, or another data
				  storage medium to photographic print paper or another storage medium that can
				  visually display the image.
2. "Job printing" means the copying or reproducing by a
				  printer of documents or data directly or indirectly provided by the printer's
				  customer, including by another person at the customer's direction, for the
				  ultimate purpose of producing a physical or electronic copy of the document or
				  data. The document or data can be textual or pictorial, and may be received by
				  the printer in physical or electronic form. Examples of methods of job printing
				  include dye sublimation, electrostatic printing, flexography, gravure, inkjet
				  printing, laser printing, lithography, offset printing, optical scanning,
				  photocopying, photofinishing, reprographic printing, screen printing,
				  thermography, xerography, and similar means of duplication.
3. "Photography" means the process of taking and supplying
				  images to customers, using film, video, or another data storage medium.
4. "Printer" means a person that copies or reproduces textual
				  or pictorial material by any means, process, or method of job printing,
				  engraving, embossing, or copying, but that does not distribute the copied or
				  reproduced material on the person's own behalf.
5. "Printing" means a finished product in physical or
				  electronic form produced by a printer through job printing, engraving,
				  embossing, or copying and that is held for sale by the printer.
6. "Qualifying health care organization" has the same meaning
				  as prescribed in A.R.S. §
									42-5001(10).
7. "Qualifying hospital" has the same meaning as prescribed
				  in A.R.S. §
									42-5001(11).
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 11 - TRANSACTION PRIVILEGE TAX - JOB PRINTING CLASSIFICATION › Section R15-5-1102 - Printer's Sale of Printing

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Except as otherwise provided in subsection (F) or other applicable A.R.S.
				§
									42-5066(B)
				 exemptions, gross income or gross proceeds
				derived from all of a printer's costs or expenses of filling a customer's
				printing order are subject to tax under this Article. Examples of costs or
				expenses include charges for set-up, die cutting, embossing, folding, and
				binding operations.
B. Gross income
				or gross proceeds derived from an Arizona printer's sale of printing within
				Arizona are subject to tax even when the printer conducts the job printing,
				engraving, embossing, or copying activity outside the state, unless the
				printing is shipped or delivered outside the state for use outside the
				state.
C. If a printer ships or
				delivers printing to be used outside the state to a common carrier for
				transportation to a location outside the state, the common carrier is deemed to
				be the agent of the printer for purposes of determining whether the printing
				has been shipped or delivered outside the state, regardless of who is
				responsible for payment of the freight charges.
D. A printer may substantiate a shipment or
				delivery of printing outside the state by one of the following records:
1. An internal delivery order that is
				supported by receipts for expenses incurred in delivery of printing and signed
				on the delivery date by the person who delivers the printing;
2. A common carrier's receipt or bill of
				lading;
3. A parcel post
				receipt;
4. An export
				declaration;
5. A receipt from a
				licensed broker; or
6. Proof of
				export or import, signed by a customs officer.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 11 - TRANSACTION PRIVILEGE TAX - JOB PRINTING CLASSIFICATION › Section R15-5-1106 - Sale of Materials to a Printer

Current through Register Vol. 30, No. 28, July 12, 2024
Sales to a printer of materials that do not become an
				  ingredient or component part of a printing fall under the retail classification
				  (see Article 1 of this Chapter) and are subject to tax unless otherwise exempt
				  under A.R.S. §
									42-5061.
				  Examples of such materials include color process plates, electrotypes, film
				  processing chemicals, printing plates, and wood mounts. In contrast, sales by
				  the printer of any such materials that are job printed, engraved, embossed, or
				  copied by the printer for the printer's customer constitute sales of printing
				  and fall under this Article. An example is a printer's sale to a customer of a
				  printing plate upon which the printer has performed job printing, engraving,
				  embossing, or copying activity for the customer.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 11 - TRANSACTION PRIVILEGE TAX - JOB PRINTING CLASSIFICATION › Section R15-5-1111 - Miscellaneous Costs of a Printer Are Not Deductions

Current through Register Vol. 30, No. 28, July 12, 2024
A. A printer shall not deduct the cost of
				subletting job printing, engraving, embossing, or copying activities.
B. A printer shall not deduct the cost of
				labor or materials employed in the job printing, engraving, embossing, or
				copying activity of another person.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 11 - TRANSACTION PRIVILEGE TAX - JOB PRINTING CLASSIFICATION › Section R15-5-1112 - Sale of Image Developing

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Gross income or gross proceeds derived from a sale of image developing in which
				the image developing is not part of a sale of photography are subject to tax
				under this Article.
B. Gross income
				or gross proceeds derived from a sale of image developing to a business that
				resells the image developing are nontaxable under this Article.
C. Gross income or gross proceeds derived
				from a sale of image developing either to a qualifying health care organization
				that uses the image developing solely to provide health and medical related
				educational and charitable services or to a qualifying hospital are nontaxable
				under this Article. An example is image developing of x-ray film or
				photographs.