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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 23. USE TAX |
Section R15-5-2312. Casual Sales
Latest version.
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Tangible personal property purchased in a casual sale, as defined in R15-5-2001, is not taxable.
Historical Note
Former Section R15-5-2312 repealed, new Section R15- 5-2312 adopted effective September 29, 1993
(Supp. 93-3).