Section R15-2D-704. Compensation Paid in this State: Definitions

For the purpose of determining whether compensation is paid in this state under this Article and A.R.S. § 43-1144, the following definitions apply:

1.        “Incidental” means any service that is temporary or transitory in nature or rendered in connection with an isolated transaction.

2.        “Place from which the service is directed or controlled” means the site from which the power to direct or control is exercised by the taxpayer.

3.        “Base of operations” means the site of more or less permanent nature from which the employee starts work and to which the employee customarily returns in order to:

a.         Receive instructions from the taxpayer,

b.        Receive   communications   from   the    taxpayer’s customers or other persons,

c.         Replenish stock or other materials,

d.        Repair equipment, or

e.         Perform  any   other   functions   necessary  to   the exercise of the trade or profession.

Historical Note

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). Amended by final rulemaking at 7 A.A.R. 4973, effective October 5, 2001 (Supp. 01-4).