Section R15-5-2301. Definitions

The following definitions apply for the Department’s administra- tion of use tax:

1.        “Mail order retailer” means a retailer who solicits orders by mail,  notwithstanding  the fact  that  orders may be received by telephone or by mail or that goods may be delivered by mail or by private delivery system.

2.        “Purchases” means purchase for storage, use, or con- sumption in Arizona.

3.        “Retailer” includes any retailer located outside this state who solicits orders for tangible personal property by mail from points in this state if the solicitations are substantial and recurring.

Historical Note

Repealed effective July 23, 1985 (Supp. 85-4). New Sec- tion R15-5-2301 adopted effective December 6, 1990 (Supp. 90-4). Amended effective September 29, 1993

(Supp. 93-3).