Section R15-5-2309. Exemptions -- Purchases for Resale or Lease

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A. Purchases of tangible personal property from a retailer for resale in the ordinary course of the purchaser’s business are not subject to use tax.

B. Purchases of tangible personal property from a retailer for sub- sequent leasing or renting in the ordinary course of the pur- chaser’s business are not subject to use tax.

Historical Note

Former Section R15-5-2309 renumbered to R15-5-2363, new Section R15-5-2309 renumbered from R15-5-2322 and amended effective September 29, 1993 (Supp. 93-3). Amended by final rulemaking at 12 A.A.R. 4099, effec- tive December 4, 2006 (Supp. 06-4).

                    
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