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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 |
| Article 1. General Administrative Provisions |
| Sec 42-5001. Definitions |
| Sec 42-5002. Exclusions from gross income, receipts or proceeds |
| Sec 42-5003. Administration and enforcement of article; employees; bonds |
| Sec 42-5004. Department records |
| Sec 42-5005. Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification |
| Sec 42-5006. Taxpayer bonds; out-of-state licensed contractors and manufactured building dealers |
| Sec 42-5007. Taxpayer security; out-of-state prime contractors; definition |
| Sec 42-5008. Levy of tax; purposes; distribution |
| Sec 42-5008.01. Liability for amounts equal to retail transaction privilege tax due |
| Sec 42-5009. Certificates establishing deductions; liability for making false certificate |
| Sec 42-5010. Rates; distribution base |
| Sec 42-5011. Conditional sales |
| Sec 42-5012. Sales between affiliated persons |
| Sec 42-5013. Partnerships |
| Sec 42-5014. Return and payment of tax; estimated tax; extensions; abatements |
| Sec 42-5015. Filing by electronic means |
| Sec 42-5016. Credit for telecommunications service revenue reductions |
| Sec 42-5017. Credit for accounting and reporting expenses; definition |
| Sec 42-5018. Method of payment |
| Sec 42-5019. Reporting sales made in more than one class |
| Sec 42-5020. Persons engaged in more than one business |
| Sec 42-5021. Payment of additional taxes after audit |
| Sec 42-5022. Burden of proving sale not at retail |
| Sec 42-5023. Presumption as to tax base |
| Sec 42-5024. Personal liability for tax; remedies for collection |
| Sec 42-5025. Failure or refusal to permit examination of records; classification |
| Sec 42-5026. Failure to file return; notice; hearing; levy of tax |
| Sec 42-5027. Enjoining defaulting taxpayer from continuing in business |
| Sec 42-5028. Failure to pay; personal liability |
| Sec 42-5029. Remission and distribution of monies; definition |
| Sec 42-5029.01. Qualifying Indian tribe; report; accounting procedures; definitions |
| Sec 42-5030. Transfers to the Arizona convention center development fund; distributions |
| Sec 42-5030.01. Distribution of revenues for school facilities |
| Sec 42-5031. Distribution of multipurpose facility revenues to district |
| Sec 42-5031.01. Distribution of revenues for Indian tribal postsecondary educational institutions; definition |
| Sec 42-5032. Distribution of bridge construction and highway improvement revenues to county; definitions |
| Sec 42-5032.01. Distribution of revenues for tourism and sports authority |
| Sec 42-5032.02. Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions |
| Sec 42-5033. Special census |
| Sec 42-5033.01. Use of population estimates for state shared revenues; report |
| Sec 42-5034. Determination of place of business for distribution of tax monies |
| Sec 42-5034.01. Mobile telecommunications services; definitions |
| Sec 42-5035. Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget |
| Sec 42-5036. Procedure upon variance between county share of tax monies received and budget estimate |
| Sec 42-5037. Notices |
| Sec 42-5038. Transaction and privilege taxes independent of other taxes |
| Sec 42-5039. Qualified destination management companies; definitions |
| Sec 42-5040. Sourcing of certain transactions involving tangible personal property; definitions |
| Sec 42-5041. Partial assessment of costs to local governments, councils and authorities |
| Article 2. Transaction Privilege Classifications |
| Sec 42-5061. Retail classification; definitions |
| Sec 42-5062. Transporting classification |
| Sec 42-5063. Utilities classification; definitions |
| Sec 42-5064. Telecommunications classification; definitions |
| Sec 42-5065. Publication classification; definition |
| Sec 42-5066. Job printing classification |
| Sec 42-5067. Pipeline classification |
| Sec 42-5068. Private car line classification |
| Sec 42-5069. Commercial lease classification; definitions |
| Sec 42-5070. Transient lodging classification; definition |
| Sec 42-5071. Personal property rental classification; definitions |
| Sec 42-5072. Mining classification; definition |
| Sec 42-5073. Amusement classification |
| Sec 42-5074. Restaurant classification |
| Sec 42-5075. Prime contracting classification; exemptions; definitions |
| Article 3. Tax Exemption for Sales of Food |
| Sec 42-5101. Definitions |
| Sec 42-5102. Tax exemption for sales of food; nonexempt sales |
| Sec 42-5104. Records of sales |
| Sec 42-5106. Rules |
| Article 4. Use Tax |
| Sec 42-5151. Definitions |
| Sec 42-5152. Presumption |
| Sec 42-5153. Exclusions from sales price |
| Sec 42-5154. Registration of retailers |
| Sec 42-5155. Levy of tax; tax rate; purchaser's liability |
| Sec 42-5156. Tangible personal property provided under a service contract or warranty; definition |
| Sec 42-5157. Motor vehicles removed from inventory |
| Sec 42-5158. Motor vehicles used by motor vehicle manufacturers |
| Sec 42-5159. Exemptions |
| Sec 42-5160. Liability for tax |
| Sec 42-5161. Collection from purchaser; receipt; tax as debt to state |
| Sec 42-5162. Monthly return; time for payment; extension of time; quarterly payment |
| Sec 42-5163. Personal liability for tax; remedies for collection |
| Sec 42-5164. Disposition of revenue |
| Sec 42-5165. Retailer; advertising absorption of tax prohibited; penalty |
| Sec 42-5166. Diesel fuel imported and used by locomotives; exemption |
| Sec 42-5167. Use tax direct payment |
| Sec 42-5168. Use tax percentage based reporting; definitions |
| Article 5. Severance Tax |
| Sec 42-5201. Definitions |
| Sec 42-5202. Levy of tax |
| Sec 42-5203. Sales at retail; exemption |
| Sec 42-5204. Computation of the net severance base |
| Sec 42-5205. Administration; allocation of revenues |
| Sec 42-5206. Sales between affiliated persons |
| Article 6. Telecommunication Service Excise Tax |
| Sec 42-5251. Definitions |
| Sec 42-5252. Levy of tax; applicability |
| Sec 42-5253. Remission and distribution of revenues |
| Article 7. Tax on Water Use |
| Sec 42-5301. Definition of municipal water delivery system |
| Sec 42-5302. Levy and payment of tax |
| Sec 42-5303. Administration |
| Sec 42-5304. Disposition of revenues |
| Article 8. Jet Fuel Excise and Use Tax |
| Sec 42-5351. Definitions |
| Sec 42-5352. Levy of tax |
| Sec 42-5353. Administration; disposition of revenues |
| Sec 42-5354. Exemption |
| Article 9. Prepaid Wireless Telecommunications E911 Excise Tax |
| Sec 42-5401. Definitions |
| Sec 42-5402. Levy of tax |
| Sec 42-5403. Administration of tax; distribution of revenues |
| Sec 42-5404. Liability |