Section R15-5-2340. Tangible Personal Property Used in Soil Remedi- ation Activities

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The purchase of tangible personal property for incorporation or fab- rication into any real property, structure, project, development or improvement under a contract specified in A.R.S. § 42-5075(B)(6) is exempt from tax. The purchase of tangible personal property used in soil remediation activities but not incorporated or fabricated into any real property, structure, project, development or improve- ment is taxable.

Historical Note

Adopted effective December 11, 1998 (Supp. 98-4). R15-5-2340 corrected to reflect updated citation refer- ence to Arizona Revised Statutes (Supp. 07-2).

                    
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