reglab/statecodes huggingface dataset:
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-307 - Cancellation of Distributor's License

Current through Register Vol. 30, No. 28, July 12, 2024
A. If a licensee sells or terminates its
				business or voluntarily ceases all tobacco distribution activity, the licensee
				shall notify the Department in writing within 30 days of selling or terminating
				its business or ceasing its tobacco distribution activity, including the date
				of the sale, termination or cessation of tobacco distribution activity. The
				Department shall cancel the license, effective as of the date of sale,
				termination or voluntary cessation of tobacco distribution activity.
B. In the event a license is cancelled, the
				licensee shall file a final monthly return by the 20th day of the month
				immediately following the cancellation's effective date. Late or fraudulent
				filings are subject to civil and criminal penalties under A.R.S. §§
									42-1125(K),
				(U) and
				42-1127(B)(1)
				-(2), (B)(4).
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-309 - Inspection of Tobacco Product Retailers

Current through Register Vol. 30, No. 28, July 12, 2024
A. A tobacco product retailer shall maintain
				any books, papers, invoices, records, and luxuries subject to the Department's
				inspection under A.R.S. §
									42-3151
				in a place and manner at the retail operation that is accessible to the
				Department during normal business hours without a judicial warrant or prior
				written consent. For example, if a retailer or agent of the retailer uses the
				same property for residential purposes and as a business location, the retailer
				shall maintain its books, papers, invoices, records, and luxuries in a place
				and manner that is separate and apart from the residential portion so that the
				Department does not need a judicial warrant or written consent to inspect the
				business location on that property during normal business hours.
B. If the retailer maintains any books,
				papers, invoices, or records electronically, the retailer shall provide access
				to the data for the Department's inspection at the business location,
				regardless of the data's storage location. The retailer shall provide access at
				the business location in a place and manner that is accessible to the
				Department during normal business hours without a judicial warrant or the
				retailer's prior written consent.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-310 - Vending Machine Identification and Inspection

Current through Register Vol. 30, No. 28, July 12, 2024
A. An owner, operator, or person in
				possession of a vending machine shall ensure that any agent of the Department
				is able to inspect all cigarettes that are offered for sale using the vending
				machine. Except as provided in subsection (B), the owner, operator, or person
				in possession of the vending machine shall visibly display cigarettes in the
				vending machine so the Department's agent is able to inspect the cigarettes in
				the machine to verify that the required cigarette tax stamps are properly
				affixed.
B. If the cigarettes
				cannot be visually inspected in a vending machine, the owner, operator, or
				person in possession of the machine shall have access to the cigarettes in the
				machine and shall permit the Department's agent to inspect the cigarettes as
				needed to ensure they are properly affixed with tax stamps.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-312 - Purchase of Cigarette Tax Stamps

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				A distributor shall obtain unaffixed cigarette tax stamps only from the
				Department. The Department shall not provide cigarette tax stamps to a person
				who does not hold a valid distributor's license issued by the
				Department.
B. A distributor shall
				not sell, lend, give, purchase, or otherwise transfer cigarette tax stamps to
				or for another person at any time.
C. If a distributor remits payment for
				cigarette tax stamps by cashier's check, company check, or money order, the
				payment shall bear one of the following:
1.
				The name of the distributor purchasing the cigarette tax stamps as the
				purchaser or remitter, if the payment is made by cashier's check or money
				order; or
2. The name of the
				distributor purchasing the cigarette tax stamps as the drawer or maker, if the
				payment is made by company check.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-313 - Invoice Issued by a Distributor

Current through Register Vol. 30, No. 28, July 12, 2024
For the purpose of enforcing A.R.S. §
									42-3452
				  and pursuant to A.R.S. §
									42-3004, a
				  distributor of tobacco products shall issue an invoice or equivalent
				  documentation for each transaction that involves the sale, purchase, or
				  consignment of tobacco products to a retailer or the distributor's customer.
				  The invoice or equivalent documentation shall include the distributor's license
				  number. A copy of the invoice or equivalent documentation shall be maintained
				  in accordance with A.R.S. §
									42-3405.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-314 - Sales in Interstate or Foreign Commerce

Current through Register Vol. 30, No. 28, July 12, 2024
Tobacco products sold by licensed distributors to purchasers
				  located outside the state are exempt from tobacco taxes if the following
				  conditions are met:
1. The distributor
				ships or delivers the tobacco products to a location outside the state for use
				outside the state;
2. The
				distributor files with the Department the applicable monthly return or report
				for the tobacco products being sold, in the form and manner required by the
				Department;
3. In the appropriate
				section of the return or report filed under subsection (2), the distributor
				indicates the amount of out-of-state sales and the party to whom the sales were
				made;
4. The distributor provides
				to the Department a copy of either the invoice issued by the distributor to the
				out-of-state party to whom the sales were made or a copy of the return or
				report filed with the taxing authority of the state of destination of the
				cigarettes or other tobacco products; and
5. Pursuant to A.R.S.
				§
									42-3405,
				the distributor retains one copy of each return or report for four years
				following the close of the calendar year in which the tobacco products are
				sold.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-315 - Credit Purchases of Cigarette Tax Stamps

Current through Register Vol. 30, No. 28, July 12, 2024
A distributor may increase its credit limit for cigarette tax
				  stamp purchases by increasing the amount of its bond on file with the
				  Department.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-316 - Sale of Unstamped Cigarettes

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Except as otherwise provided in A.R.S. Title 42, Chapter 3, Articles 10 and 11,
				a distributor shall file the applicable monthly return with the Department in
				the form and manner required by the Department showing that the distributor
				purchased a sufficient number of cigarette tax stamps to be affixed to all
				cigarettes it distributes in this state during the period. If the distributor
				does not provide this information, the Department shall presume the distributor
				sold unstamped cigarettes. In that case, and in addition to any other
				applicable penalties, the Department shall determine the amount of unstamped
				cigarettes sold by the distributor and shall issue a proposed deficiency
				assessment for any luxury tax found due. The proposed deficiency assessment
				becomes final unless the distributor protests the assessment within 45 days
				under A.R.S. §
									42-1108
				and 15 A.A.C. 10, Article 1.
B. If
				a retailer maintains or possesses cigarettes at its place of business that,
				upon the Department's inspection, are loose or otherwise repackaged in a manner
				different from that distributed for sale by the cigarette manufacturer, the
				Department shall presume the retailer is offering the cigarettes for sale in
				violation of A.R.S. §
									42-3456
				unless the retailer establishes the contrary.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-317 - Contraband and the Disposition of Seized Tobacco Products

Current through Register Vol. 30, No. 28, July 12, 2024
A. Tobacco products considered to be
				contraband under A.R.S. §
									42-3402
				that are ordered, purchased or transported in violation of A.R.S. §
									36-798.06
				may be voluntarily reported by a person other than a licensed distributor and
				are subject to tax pursuant to A.R.S. §
									36-798.06(E).
B. Except as provided in subsection (C), tobacco
				products seized by the Department under A.R.S. §
									42-1124
				are subject to return to a licensee that prevails in an appeal of the seizure.
C. Tobacco products shall be
				forfeited to the state and destroyed if the tobacco products constitute
				contraband tobacco products, as described in A.R.S. §
									42-3402,
				or are subject to seizure and destruction under any other statute.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-318 - Refunds, Rebates and Redemption of Cigarette Tax Stamps

Current through Register Vol. 30, No. 28, July 12, 2024
A. The Department does not bear the risk of
				loss or theft of cigarette tax stamps sold to a licensee and are no longer in
				the Department's possession.
B. The
				Department is not obligated to issue a refund or rebate for or to redeem lost
				cigarette tax stamps or cigarette tax stamps rendered unusable due to a
				licensee's mistake in the handling, usage or record-keeping of stamps in the
				licensee's possession.
C. The
				Department is not obligated to issue a refund for cigarette tax stamps unless
				the licensee proves it is entitled to a refund under one of the conditions of
				A.R.S. §
									42-3008(A)
				 and, if applicable, meets the requirements
				of A.A.C.
				R15-3-314.
D.
				Pursuant to A.R.S. §
									42-3008(C),
				the Department will not issue a refund for cigarette tax stamps affixed to
				tobacco products that are deemed contraband under A.R.S. Title 42, Chapter
				3.
E. Except as provided in
				subsections (A) and (B) above, the Department shall redeem unused or spoiled
				cigarette tax stamps that satisfy all conditions of A.R.S. §
									42-3460,
				provided the Department first receives a complete request for redemption. To
				request a redemption, the licensee shall submit a request to the Department and
				the unused or spoiled stamps sought to be redeemed. The Department shall not
				issue a redemption unless the Department receives the cigarette tax stamps
				sought to be redeemed.
F. Except as
				provided in subsections (A) and (B) above, the Department may issue a rebate of
				taxes paid on tobacco products pursuant to Article 7 of A.R.S. Title 42,
				Chapter 3 if the licensee establishes entitlement to the rebate pursuant to
				A.R.S. §
									42-3406.
				The request for a rebate and all supporting documentation shall be submitted
				through the electronic filing system established by the Department.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-319 - Cigarette Samples

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				person shall not distribute loose individual cigarettes or cigarette packs
				containing less than 20 cigarettes within the state regardless of whether the
				cigarettes or cigarette packs are distributed free of charge or as
				samples.
B. A person may distribute
				cigarettes packaged in quantities of 20 or 25 as samples if the samples were
				obtained from a licensed distributor that reported and affixed cigarette tax
				stamps to the cigarette packs in accordance with A.R.S. Title 42, Chapter
				3.
C. A person may distribute
				tobacco products other than cigarettes as samples within Arizona if the samples
				were first obtained from a licensed distributor that timely reported and
				remitted payment of applicable state tobacco taxes on the samples.
D. Any person providing samples of
				cigarettes, as described under subsection (B), or samples of other tobacco
				products, as described under subsection (C), should retain invoices from the
				licensed distributor that reported the samples.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-401 - Tax Return Filing Requirements for a Malt Liquor Wholesaler

Current through Register Vol. 30, No. 28, July 12, 2024
On or before the statutory deadline each month, each
				  wholesaler of malt liquor shall file a return on a form prescribed by the
				  Department. The return shall show the following:
1. Taxpayer's name, mailing address, business
				address, liquor license number issued by the Department of Liquor Licenses and
				Control, and identification number;
2. The itemized quantity of malt liquor
				purchased during the month the tax accrued, listed by supplier and invoice
				number;
3. The itemized quantity of
				tax-free sales of malt liquor during the month the tax accrued, listed by
				purchaser and invoice number;
4.
				The itemized quantity of out-of-state sales of malt liquor during the month the
				tax accrued, listed by purchaser and invoice number;
5. The itemized quantity of malt liquor
				purchased from other licensed Arizona wholesalers during the month the tax
				accrued, listed by supplier and invoice number;
6. The total quantity of malt liquor
				purchased in Arizona during the month the tax accrued;
7. The amount of luxury tax accrued during
				the month; and
8. Supporting
				documentation for the information provided in the return.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-402 - Tax Return Filing Requirements for a Spirituous or Vinous Liquor Wholesaler

Current through Register Vol. 30, No. 28, July 12, 2024
On or before the statutory deadline each month, each
				  spirituous or vinous liquor wholesaler shall file a return on a form prescribed
				  by the Department. The return shall show the following:
1. Taxpayer's name, mailing address, business
				address, liquor license number issued by the Department of Liquor Licenses and
				Control, and identification number;
2. The itemized quantity of spirituous or
				vinous liquor sold during the month the tax accrued, listed by purchaser and
				invoice number;
3. The itemized
				quantity of spirituous or vinous liquor received during the month the tax
				accrued, listed by supplier and invoice number;
4. The total quantity of spirituous or vinous
				liquor available at the beginning and at the end of the month the tax
				accrued;
5. The itemized quantity
				of tax-free sales of spirituous or vinous liquor during the month the tax
				accrued, listed by purchaser and invoice number;
6. The itemized quantity of out-of-state
				sales of spirituous or vinous liquor during the month the tax accrued, listed
				by purchaser and invoice number;
7.
				The itemized quantity of spirituous or vinous liquor sold to other licensed
				Arizona wholesalers during the month the tax accrued, listed by purchaser and
				invoice number;
8. The total
				quantity of spirituous or vinous liquor sold in Arizona during the month the
				tax accrued;
9. The amount of
				luxury tax accrued during the month; and
10. Supporting documentation for the
				information provided in the return.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-403 - Tax Return Filing Requirements for a Domestic Microbrewery, Domestic Farm Winery, or Beer Manufacturer

Current through Register Vol. 30, No. 28, July 12, 2024
On or before the statutory deadline each month, each domestic
				  microbrewery, domestic farm winery, or beer manufacturer subject to A.R.S.
				  §
									42-3355
				  shall file a return on a form prescribed by the Department. The return shall
				  show the following:
1. Taxpayer's
				name, mailing address, business address, liquor license number issued by the
				Department of Liquor Licenses and Control, and identification number;
2. The itemized quantity of tax-free sales to
				Arizona purchasers during the month the tax accrued, listed by purchaser and
				invoice number;
3. For taxpayers
				filing for locations physically within the state, the itemized quantity of
				out-of-state sales during the month the tax accrued, listed by purchaser and
				invoice number;
4. The itemized
				quantity of beer, malt liquor, or vinous liquor sold to other licensed Arizona
				wholesalers during the month the tax accrued, listed by purchaser and invoice
				number;
5. The total quantity of
				beer, malt liquor, or vinous liquor sold to Arizona purchasers during the month
				the tax accrued;
6. The amount of
				luxury tax accrued during the month; and
7. Supporting documentation for the
				information provided in the return.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-404 - Taxes Remitted

Current through Register Vol. 30, No. 28, July 12, 2024
Any domestic farm winery or domestic microbrewery required
				  under A.R.S. Title 4, Chapter 2, Article 1 to remit transaction privilege tax
				  shall remit the tax under the retail classification (see 15 A.A.C. 5, Article
				  1) on its gross receipts from the sale in addition to luxury tax, regardless of
				  its business location.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-405 - Alcoholic Beverage Samples

Current through Register Vol. 30, No. 28, July 12, 2024
Samples of alcoholic beverages, whether intended for personal
				  or commercial use and consumption, and whether provided for a consideration,
				  are subject to luxury tax at the rates prescribed in A.R.S. §
									42-3052
				  unless otherwise exempt under A.R.S. Title 42, Chapter 3.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-406 - Metric Conversion

Current through Register Vol. 30, No. 28, July 12, 2024
To compute the luxury tax for alcoholic beverages in metric
				  containers, each taxpayer shall multiply the quantity in liters by 0.264172 to
				  determine the equivalent quantity in gallons.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-408 - Failure to Report Purchases from a Primary Source of Supply

Current through Register Vol. 30, No. 28, July 12, 2024
If the Department determines that an Arizona wholesaler
				  failed to transmit to the Department copies of all invoices for alcoholic
				  beverages purchased from any primary source of supply as required by A.R.S.
				  §
									4-243.01,
				  the Department shall report the failure to the Department of Liquor Licenses
				  and Control.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 4 - TAX ON ALCOHOLIC BEVERAGES › Section R15-3-410 - Failure to File a Return or Pay Tax

Current through Register Vol. 30, No. 28, July 12, 2024
The Department shall report any failure by a licensee to file
				  a return or pay the tax due to the Department of Liquor Licenses and Control,
				  and the Department shall request that the Department of Liquor Licenses and
				  Control take any applicable action authorized under A.R.S. Title
				  4.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 5 - ADMINISTRATION › Section R15-3-501 - Filing of Luxury Tax Reports and Returns

Current through Register Vol. 30, No. 28, July 12, 2024
The Department shall deem a report or return required to be
				  filed under A.R.S. Title 42, Chapter 3 or this Chapter timely filed if the
				  taxpayer submits the report or return through the electronic filing system
				  established by the Department on or before the statutory due
				  date.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 1 - PROPERTY VALUATION › Section R15-4-103 - Prorating Value for Classification Purposes

Current through Register Vol. 30, No. 28, July 12, 2024
A. If the assessor determines that a parcel
				of property should have more than one assessment ratio due to multiple uses
				under A.R.S. §
									42-15010,
				the assessor shall:
1. Calculate the
				assessment ratios according to subsections (B) and (C), and
2. Apply the ratios to the full cash value of
				the entire parcel.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 1 - PROPERTY VALUATION › Section R15-4-107 - Separately Owned Minerals and Mineral Rights

Current through Register Vol. 30, No. 28, July 12, 2024
A. If the ownership of minerals or mineral
				rights in land is different from the ownership of the surface rights, the
				assessor shall assess any minerals or mineral rights separately from the
				surface rights.
B. The assessor
				shall value separately owned minerals or mineral rights on a standard amount
				per acre that is annually determined by the Department unless:
1. There are known mineral
				reserves,
2. There is a current
				mineral lease on the property, or
3. There is a reasonable basis for believing
				that the value of the mineral rights or the minerals located on the property
				exceeds the standard amount per acre determined by the Department.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 1 - PROPERTY VALUATION › Section R15-4-109 - Taxpayer Reports

Current through Register Vol. 30, No. 28, July 12, 2024
A. On or before
				the statutory deadline each year, mines, railroad companies, private car
				companies, pipelines, natural gas distribution companies, water companies,
				electric companies, sewer companies, airline companies, telecommunications
				companies, and oil, gas, and geothermal producers shall file property tax
				reports in a form prescribed by the Director. The form shall contain all the
				information necessary to identify the taxpayer and the property and to value
				the property according to prescribed statutory methods or standard appraisal
				methods and techniques contained in guidelines or manuals prescribed under
				A.R.S. §
									42-11054.
				The Department shall not accept a form that does not contain all the necessary
				information.
B. A taxpayer may
				request that the Director grant an extension of time for filing a property tax
				report. The taxpayer shall submit the extension request to the Director or the
				Director's designee in writing on or before the statutory due date.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 1 - PROPERTY VALUATION › Section R15-4-116 - Exemption for Totally and Permanently Disabled Person

Current through Register Vol. 30, No. 28, July 12, 2024
A. For purposes of the property tax exemption
				in A.R.S. Const. Art. 9, § 2.2, a person is "totally and permanently
				disabled" if the person is unable to engage in any substantial gainful
				activity, for pay or profit, by reason of any physical or mental impairment
				that is expected to:
1. Last for a continuous
				period of 12 months or more, or
2.
				Result in death within 12 months.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 1 - PROPERTY VALUATION › Section R15-4-118 - Sales Screening and Processing

Current through Register Vol. 30, No. 28, July 12, 2024
A. Except as provided in subsection (B), the
				Department's sales-ratio studies shall be based upon sales data contained in
				property value affidavits that are screened by the county assessor and the
				Department.
B. In preparing
				sales-ratio studies, the Department may supplement the sales data contained in
				property value affidavits with an appraisal or other industry-standard market
				value information.
C. The
				Department shall maintain a list of validation codes to be used by the county
				assessor for the screening, editing, and processing of a property value
				affidavit. The county assessor shall assign a validation code from the
				Department's list to each property value affidavit before transmittal to the
				Department. The county assessor shall transmit a property value affidavit to
				the Department as follows:
1. For a sale that
				does not require a change in a parcel's legal description, the assessor shall
				transmit the property value affidavit to the Department within 30 days of
				recording;
2. For a sale that
				requires a change in a parcel's legal description, the assessor shall transmit
				the property value affidavit to the Department by January 31 of the year
				following the calendar year of recording.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 2 - VALUATION OF MINES › Section R15-4-201 - Mine Valuation

Current through Register Vol. 30, No. 28, July 12, 2024
A. For the
				purpose of determining the "full cash value", the Department shall annually
				utilize standard appraisal methods and techniques, and the 3 approaches to
				value. Those approaches, as defined in
				R15-4-203,
				R15-4-204,
				and
				R15-4-205,
				are:
1. The Income Approach,
2. The Cost Approach, and
3. The Market Approach.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 2 - VALUATION OF MINES › Section R15-4-203 - Income Approach Procedures for Mines

Current through Register Vol. 30, No. 28, July 12, 2024
A. The income approach estimate of value for
				mine property shall be based on a discount of projected future cash flows to a
				present value at a discount rate adequate to justify current mine investments.
				Derivation of the cash flows shall be based on the use of a 5-year arithmetic
				average margin per unit of product multiplied by projected output of metal or
				mineral over the life of the mine. The life of the mine shall be based on the
				size of the ore reserve and the projected rate of production. Cash flow shall
				be based on an all-equity investment on a production basis, not a sales basis,
				assuming all production is sold in the year produced. Financing and interest
				charges shall not be considered.
B.
				Discount rates shall be developed annually by the Department. The discounting
				technique used by the Department shall be the single rate method. No
				adjustments shall be made for sales, product inventory, financing or interest
				charges.
C. To calculate the
				margin, the 5-year period shall be on a cents or dollars per unit of production
				basis and averaged to find the historic margin. The historic 5-year margin
				shall be calculated on the following basis:
1.
				Gross income, calculated by summing subsections (C)(1)(a) and (b) below:
a. The gross value of production. The
				historic average selling price per unit of each mineral product should be
				computed by dividing the sales revenue of each mineral product by the units of
				that product which were sold.
This quotient shall be multiplied by the quantity of mine
				  output and the product shall be the historical gross value of production for
				  the year.
b. Miscellaneous
				revenue composed of the income or loss from power sales, water sales,
				miscellaneous sales, acid sales, as well as toll processing, the rentals of
				real and personal property, and hospital facilities if operated as part of the
				mine unit.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 2 - VALUATION OF MINES › Section R15-4-205 - Market Approach Procedures for Mines

Current through Register Vol. 30, No. 28, July 12, 2024
A. The market approach to value shall be
				considered where the transaction is an arms-length sale between a willing buyer
				and a willing seller of the subject property, an undivided interest in the
				property, or a comparable property. The Department may require detailed
				information regarding the terms of the sale.
B. The market approach to value shall be used
				only where the following conditions exist:
1.
				An arms-length sale of more than 50% interest in the assets, such as mineral
				reserves, plant, equipment, and inventories, of a mine located wholly within
				the state of Arizona, or
2. The
				sale of more than 50% of the stocks, bonds, notes, convertible debentures,
				warrants, or other documents that represent a share in a corporation or a debt
				owed by a corporation. This sale is of limited use if the value of the
				corporation's out-of-state assets is significant relative to its in-state
				assets subject to valuation under these rules.
3. Minority interest sales may be considered
				if the other indicators of value are less reliable and the sale price was
				derived from an analysis of a value for 100% of the mine unit.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 2 - VALUATION OF MINES › Section R15-4-206 - Determination of Value

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				income approach shall be the primary method for the determination of full cash
				value of mines and shall ordinarily be considered the best indicator of value.
				The cost and market approaches shall also be considered and correlated with the
				income approach where applicable.
B. The income approach shall be the primary
				method of valuation except when 1 or more of the following situations exist:
1. Ore reserves of the mine are wholly or
				predominantly located on nontaxable lands. The value indicated by the cost
				approach shall be determinative of the full cash value of the mine.
2. The mine property has recently commenced
				production, or has recently been added to the mine rolls.
3. The mine property is near the end of its
				economic life;
4. Operations of the
				mine have resulted in an overall loss, as determined by the historic margin. If
				estimates of future cash flow can reasonably be made, the income approach shall
				be utilized. If estimates of future cash flow cannot reasonably be made, the
				value of the mine shall approximate the property's residual value with
				appropriate obsolescence applied.
5. Permanently shutdown mines shall be valued
				at salvage.
6. A sale of the mine
				unit, or a sale as described in
				R15-4-205,
				has occurred within the preceding 12 months. In this case either the income or
				market approach may be the primary method of value. When the market approach is
				selected as the primary method of value, the income and cost approaches shall
				also be considered.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 3 - VALUATION OF AIRLINE PROPERTY › Section R15-4-302 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
For purposes of valuation and taxation of airline companies
				  under A.R.S. Title 42, Chapter 14, Article 6, the following definitions
				  apply:
1. "Flight property" as defined in A.R.S. §
									42-14251
				  includes both owned and leased aircraft.
2. "Permanently removed from operations" means aircraft that
				  are entirely terminated from regularly scheduled operations by an airline
				  company.
3. "Regularly scheduled" means the operation of aircraft that
				  completed at least 120 landings or takeoffs within Arizona during the preceding
				  calendar year, according to a plan of dates or times for landings and takeoffs,
				  regardless of whether the plan is published for customer use.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 4 - CLASS SEVEN LIMITED VALUE AND ASSESSMENT RATIO › Section R15-4-401 - Calculation of Class Seven Assessment Ratios

Current through Register Vol. 30, No. 28, July 12, 2024
A. The Department of Revenue shall calculate
				the assessment ratios for primary and secondary tax purposes for all Class
				Seven property in accordance with this Regulation. The Department shall
				transmit these assessment ratios to the counties on or before the third Monday
				in June of every tax year.
B. For
				the purpose of determining the Class Seven assessment ratio for secondary
				property taxes as defined in A.R.S. § 42-227, the Director shall calculate
				the total assessed valuation and total full cash value of all property in
				Classes One, Two and Three as follows: The assessed value and full cash value
				of all property valued by the Department in Classes One, Two, and Three shall
				be based upon the values determined by the Department on or before the first
				Monday in June. The assessed value and full cash value of all real property
				valued by the counties in Class Three shall be based upon the Notices of Value
				prepared by the county assessors pursuant to A.R.S. § 42-221. The assessed
				value and full cash value of all secured and unsecured personal property valued
				by the counties in Class Three shall be estimated based upon the full cash
				value of such property for the previous tax year. The full cash value of all
				property valued by the counties in Class Three shall be adjusted to market
				value, if necessary, based upon:
1. The
				weighed mean sales ratio reflected in the Department's preliminary sales ratio
				reports for the tax year, and
2.
				The adjustment determined by the Director for cash equivalency, personal
				property, and sampling considerations. The sales ratio study shall be conducted
				in accordance with the statistical principles applicable to such
				studies.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 4 - Department of Revenue - Property Tax › Article 5 - VALUATION OF PIPELINE COMPANIES › Section R15-4-502 - Pipeline Companies

Current through Register Vol. 30, No. 28, July 12, 2024
For purposes of determining class 2 property under A.R.S.
				  §
									42-12002,
				  "pipeline companies" are individuals, partnerships, or corporations that are
				  engaged in the business of producing, storing, selling, or transporting within,
				  through, into, or from the state through a pipeline system the following: oil,
				  natural gas, processed gas, manufactured gas, petroleum products, coal, or
				  other products.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-101 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
In this Chapter, unless the context requires otherwise or
				  unless otherwise defined:
1.
				"AZTaxes.gov" has the same meaning as prescribed in
				R15-10-301.
2.
				"Casual activity or sale" means an occasional transaction of an isolated nature
				made by persons who neither represent themselves to be nor are engaged in a
				business that is subject to transaction privilege tax. Casual activity or sale
				includes, but is not limited to, sales of used capital assets, provided that
				the volume and frequency of such sales do not indicate that the seller
				regularly engages in selling such property.
3. "Department" has the
				same meaning as prescribed in A.R.S. §
									42-1001.
4.
				"Gross income," "gross receipts," "marketplace facilitator," and "marketplace
				seller" have the same meanings as prescribed in A.R.S. §
									42-5001.
5. "Real property" means land and
				anything permanently affixed to land.
6. "Remote seller" has the same meaning as
				prescribed in A.R.S. §
									42-5001.
7. "Retailer" has the same meaning as
				prescribed in A.R.S. §
									42-5001,
				and includes a wholesaler, manufacturer, or other seller of tangible personal
				property.
8. "Taxpayer" has the
				same meaning as prescribed in A.R.S. §
									42-5001.
9.
				"Vendor" means any person engaged in a business activity that is subject to any
				tax levied under A.R.S. Title 42, Chapter 5 and 6, including a
				retailer.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-102 - Casual Activities or Sales

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Gross receipts from a casual activity or sale are not taxable under the retail
				classification.
B. Except as
				otherwise provided in
				R15-5-2002,
				a retailer, including as a marketplace facilitator or remote seller, cannot
				engage in a casual sale of tangible personal property of the same type or
				character as that which the person regularly sells at retail. A marketplace
				facilitator is deemed to regularly sell any tangible personal property sold on
				its marketplace.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-103 - Sale of Business Enterprises

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from the sale of a business as a going concern
				  are not subject to tax if the sale is for the business as an operating
				  enterprise.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-104 - Service Businesses

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross
				receipts from the sale of tangible personal property to a person engaged in a
				professional or personal service occupation or business are subject to tax if
				the tangible personal property is used or consumed in the performance of the
				service or is sold only as an inconsequential element of the nontaxable service
				provided.
B. Gross receipts from
				the sale of tangible personal property, by a person engaged in a professional
				or personal service occupation or business, are not subject to tax if the
				property is sold only as an inconsequential element of the nontaxable service
				provided.
C. Sales of tangible
				personal property are inconsequential elements of the service if:
1. The purchase price of the tangible
				personal property to the person rendering the services represents less than 15%
				of the charge, billing, or statement rendered to the purchaser in connection
				with the transaction;
2. At the
				time of the sale, the tangible personal property transferred is not in a form
				that is subject to retail sale; and
3. The charge for the tangible personal
				property is not separately stated on the invoice.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-105 - Services in Connection with Retail Sales

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from services rendered in addition to selling
				  tangible personal property at retail are subject to tax unless the charge for
				  service 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 R15-5-106 - Finance Charges in Connection with Retail Sales

Current through Register Vol. 30, No. 28, July 12, 2024
Gross receipts from finance, carrying charges, or interest
				  charges incurred in connection with a retail sale of tangible personal property
				  are not subject to tax if:
1. The
				charges are separately stated as part of the sales transaction; and
2. The charges result from the sale of such
				property on credit or under an installment contract.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-107 - Sales for Resale or Lease

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Gross receipts from the sale of tangible personal property to be resold by the
				purchaser in the ordinary course of business are not subject to tax under the
				retail classification.
B. Gross
				receipts from the sale of tangible personal property to be leased by a person
				in the business of leasing such personal property are not subject to tax under
				the retail classification.
C. Gross
				receipts from the sale of tangible personal property to a lessor of real
				property are subject to tax if:
1. The
				tangible personal property is incorporated into, or leased in conjunction with,
				the real property; and
2. The
				rental of the tangible personal property is not separately stated as part of
				the real property lease transaction.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-110 - Lease-purchase Agreements

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross
				income derived from the leasing of tangible personal property under a
				lease-purchase agreement is subject to tax under the personal property rental
				classification.
B. Payments
				received after the conversion from a lease to a purchase are subject to tax
				under the retail classification.
C.
				Gross receipts from the sale of tangible personal property include conversion
				charges paid or incurred at the time the lease is converted to a
				purchase.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-111 - Consignment Sales

Current through Register Vol. 30, No. 28, July 12, 2024
A. In this
				Section:
1. "Consignee" means the party that
				is in the business of selling tangible personal property belonging to a
				consignor.
2. "Consignor" means the
				party with the legal right to contract the services of the consignee to sell
				tangible personal property on behalf of the consignor.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-112 - Sales by Auctioneers

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross
				receipts from the sales of tangible personal property by an auctioneer are
				subject to tax under the retail classification.
B. Except as provided in subsection (C), an
				auctioneer shall obtain a transaction privilege tax license before conducting
				an auction.
C. An auctioneer who is
				a marketplace facilitator without a physical presence in Arizona, as provided
				in
				R15-5-2002(B),
				is required to obtain a transaction privilege tax license upon meeting the
				threshold requirements in A.R.S. § 42-5044.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-113 - Sales by Trustees, Receivers, and Assignees

Current through Register Vol. 30, No. 28, July 12, 2024
A. Gross receipts from the sale of tangible
				personal property by a trustee, receiver, or assignee are subject to tax if the
				sale of the property in the hands of the owner would be subject to
				tax.
B. Gross receipts from the
				sale of tangible personal property by a trustee, receiver, or assignee are not
				subject to tax if the sale of the property in the hands of the owner would not
				be 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 R15-5-120 - Exempt Sales of 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, 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. Gross receipts from the sale of repair or
				replacement parts for exempt machinery or equipment are not subject to the tax
				under the retail classification. Repair or replacement parts are defined as
				those individual component and constituent items which, together, comprise
				exempt machinery or equipment.
C.
				In establishing the exempt sale of machinery or equipment, the seller shall
				keep adequate documentation, pursuant to statutory requirements and as
				delineated in
				R15-5-2214,
				for the statutorily required period of time.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-121 - Sales of Fuel Used in Manufacturing

Current through Register Vol. 30, No. 28, July 12, 2024
The sale of fuel used or consumed in a manufacturing process
				  is taxable. The fuel is not considered to be incorporated into the manufactured
				  product.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 1 - RETAIL CLASSIFICATION › Section R15-5-122 - Articles Incorporated into a Manufactured Product

Current through Register Vol. 30, No. 28, July 12, 2024
A. Sales of articles to be incorporated into
				a fabricated or manufactured product are considered to be sales for resale and,
				therefore, exempt. For example, the sale of wood to a furniture manufacturer is
				a sale for resale.
B. In order for
				the exemption to apply, the materials must actually become a part of the
				finished product. Supplies which are consumed in the manufacturing process do
				not qualify.