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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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 Repealed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