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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 R15-5-2351. Purchases by Non-U.S. Citizens
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Purchases of tangible personal property by non-U.S. citizens shall be subject to the use tax unless otherwise exempt.
Historical Note
Adopted effective September 29, 1993 (Supp. 93-3).