Section R15-5-1506. Rental of Tangible Personal Property to Govern- ment Agencies

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A lessor’s gross income from the rental of tangible personal prop- erty to the United States Government, the state of Arizona, or other governmental subdivisions is taxable under the personal property rental classification unless a specific statutory exemption, exclu- sion, or deduction applies.

Historical Note

Amended by final rulemaking at 6 A.A.R. 3091, effective July 18, 2000 (Supp. 00-3).

                    
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