Section R15-5-2220. Registration and Licensing

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A. Out-of-state vendors making sales to Arizona purchasers shall obtain a use tax license from the Department.

B. Use tax collected on an isolated sale to an Arizona customer may be remitted under a cover letter rather than on a standard report form.

Historical Note

Repealed effective July 23, 1985 (Supp. 85-4). New Sec- tion R15-5-2220 renumbered from R15-5-2363 and amended effective October 14, 1993 (Supp. 93-4).

                    
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