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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 5. TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES |
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Article 2. Transaction Privilege Classifications |
Sec 42-5068. Private car line classification
Latest version.
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A. The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one point to another point in this state.
B. The tax base for the private car line classification is the gross proceeds of sales or gross income derived from the business.