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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 22. TRANSACTION PRIVILEGE TAX - ADMINISTRATION |
Section R15-5-2201. Display of License
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A. A person maintaining a public place of business in Arizona shall display the transaction privilege tax license in a location conspicuous to the public.
B. If a person maintains more than one place of business in Ari- zona, a transaction privilege tax license shall be displayed at each location.
C. For lessors engaged in the business of commercial leasing, a transaction privilege tax license shall be displayed in each location from which the lessor engages in business transac- tions.
Historical Note
Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended effective October 15, 1980
(Supp. 80-5). Repealed effective February 22, 1989 (Supp. 89-1). Section R15-5-2201 renumbered from R15- 5-2203 and amended effective October 14, 1993
(Supp. 93-4).