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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 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 |