Arizona Administrative Code (Last Updated: November 17, 2016) |
Title 15. REVENUE |
Chapter 5. DEPARTMENT OF REVENUE |
Article 21. UTILITIES CLASSIFICATION |
Section R15-5-2106. Compressed and Bottled Liquids
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The gross receipts from sales of bottled gases and bottled water are subject to tax under the retail classification unless otherwise exempt.
Historical Note
Amended effective March 18, 1981 (Supp. 81-2).
Amended effective October 17, 1997 (Supp. 97-4).