Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 11. CORPORATIONS |
Article 4. Uniform Division of Income for Tax Purposes Act |
Sec 43-1146. Situs of sales of tangible personal property
Latest version.
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Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the F.O.B. point or other conditions of the sale.