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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 R15-5-2301. Definitions |
Section R15-5-2302. General |
Section R15-5-2303. Repealed |
Section R15-5-2304. Presumption of Taxability of Property Brought into Arizona |
Section R15-5-2305. Expired |
Section R15-5-2306. Repealed |
Section R15-5-2307. Repealed |
Section R15-5-2308. Repealed |
Section R15-5-2309. Exemptions -- Purchases for Resale or Lease |
Section R15-5-2310. Payment of Use Tax by Purchaser |
Section R15-5-2311. Renumbered |
Section R15-5-2312. Casual Sales |
Section R15-5-2313. Lease-purchase Agreements |
Section R15-5-2314. Purchases from Trustees, Receivers, and Assign- ees |
Section R15-5-2315. Renumbered |
Section R15-5-2316. Repealed |
Section R15-5-2317. Renumbered |
Section R15-5-2318. Repealed |
Section R15-5-2319. Renumbered |
Section R15-5-2320. Exemptions -- Machinery or Equipment |
Section R15-5-2321. Exemptions -- Articles to be Incorporated into a Manufactured Product |
Section R15-5-2322. Renumbered |
Section R15-5-2323. Repealed |
Section R15-5-2324. Repealed |
Section R15-5-2325. Repealed |
Section R15-5-2326. Manufacturing Labor |
Section R15-5-2327. Fuels |
Section R15-5-2328. Electric Power Transmission and Distribution |
Section R15-5-2329. Repealed |
Section R15-5-2330. Tangible Personal Property Used in Conjunction with Warranty or Service Contracts or Provisions |
Section R15-5-2331. Repealed |
Section R15-5-2332. Delivery Charges |
Section R15-5-2333. Reserved |
Section R15-5-2334. Purchases of Restaurant Accessories |
Section R15-5-2335. Reserved |
Section R15-5-2336. Reserved |
Section R15-5-2337. Reserved |
Section R15-5-2338. Reserved |
Section R15-5-2339. Reserved |
Section R15-5-2340. Tangible Personal Property Used in Soil Remedi- ation Activities |
Section R15-5-2341. Four-inch Pipes or Valves |
Section R15-5-2342. Computer Hardware and Software |
Section R15-5-2343. Purchases of Prescription Drugs and Prosthetic Appliances |
Section R15-5-2344. Postage Stamps |
Section R15-5-2345. Reserved |
Section R15-5-2346. Reserved |
Section R15-5-2347. Reserved |
Section R15-5-2348. Reserved |
Section R15-5-2349. Reserved |
Section R15-5-2350. Mail Order Retailers |
Section R15-5-2351. Purchases by Non-U.S. Citizens |
Section R15-5-2352. Expired |
Section R15-5-2353. Property Purchased Outside of the United States |
Section R15-5-2354. Reserved |
Section R15-5-2355. Reserved |
Section R15-5-2356. Reserved |
Section R15-5-2357. Reserved |
Section R15-5-2358. Reserved |
Section R15-5-2359. Reserved |
Section R15-5-2360. Government Purchases |
Section R15-5-2361. Nonprofit Organizations |