Arizona Administrative Code (Last Updated: November 17, 2016) |
Title 15. REVENUE |
Chapter 5. DEPARTMENT OF REVENUE |
Article 1. RETAIL CLASSIFICATION |
Section R15-5-123. Sale of Tools and Supplies to Businesses
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The sale of tools, supplies, and other articles to be used or con- sumed by persons in the operation of their businesses, and not for resale, are taxable as retail sales.
Historical Note
Renumbered from R15-5-1849 effective August 9, 1993 (Supp. 93-3).