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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 R15-5-2360. Government Purchases
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A. Purchases of tangible personal property by any state or its political subdivisions are taxable.
B. Purchases by the Federal Government are not taxable.
Historical Note
Section R15-5-2360 renumbered from R15-5-2327 and amended effective September 29, 1993 (Supp. 93-3).