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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 1. RETAIL CLASSIFICATION |
Section R15-5-173. Sales of Property Subsequently Taken Out-of- state
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Gross receipts from sales of tangible personal property by Arizona vendors made to purchasers who subsequently take the property out-of-state do not qualify as exempt unless otherwise specifically exempted by statute.
Historical Note
Adopted effective August 9, 1993 (Supp. 93-3).