Section R15-5-152. Tangible Personal Property Used in Soil Remedi- ation Activities

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The gross receipts from the sale of tangible personal property incor- porated or fabricated into any real property, structure, project, development or improvement under a contract specified in A.R.S. § 42-1310.16 (B)(6) are exempt from tax. The gross receipts from the sale of tangible personal property used in soil remediation activities but not incorporated or fabricated into any real property, structure, project, development or improvement are taxable.

Historical Note

Adopted effective December 11, 1998 (Supp. 98-4).

                    
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