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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 5. DEPARTMENT OF REVENUE |
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Article 11. TRANSACTION PRIVILEGE TAX – JOB PRINTING CLASSIFICATION |
Section R15-5-1111. Miscellaneous Costs of a Printer Are Not Deduc- tions
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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 copy- ing activity of another person.
Historical Note
Amended by final rulemaking at 11 A.A.R. 5493, effec- tive February 6, 2006 (Supp. 05-4).