Retail Classification | Midpage

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Arizona Administrative Code

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Retail Classification

Department of Revenue - Transaction Privilege and Use Tax Section

R15-5-101Definitions R15-5-102Casual Activities or Sales R15-5-103Sale of Business Enterprises R15-5-104Service Businesses R15-5-105Services in Connection with Retail Sales R15-5-106Finance Charges in Connection with Retail Sales R15-5-107Sales for Resale or Lease R15-5-110Lease-purchase Agreements R15-5-111Consignment Sales R15-5-112Sales by Auctioneers R15-5-113Sales by Trustees, Receivers, and Assignees R15-5-120Exempt Sales of Machinery or Equipment R15-5-121Sales of Fuel Used in Manufacturing R15-5-122Articles Incorporated into a Manufactured Product R15-5-123Sale of Tools and Supplies to Businesses R15-5-126Manufacturing Labor R15-5-127Sales of Fuel R15-5-128Electric Power Transmission and Distribution R15-5-129Discounts, Refunds, and Coupon Redemption R15-5-131Lay-away Sales R15-5-132Retail Sales with Trade-ins R15-5-133Delivery Charges in Connection with Retail Sales R15-5-134Sales of Containers, Bottles, and Labels R15-5-135Sales of Restaurant Accessories R15-5-136Returnable Containers R15-5-137Warranty or Service Provisions and Tangible Personal Property Used in Conjunction with Warranty or Service Provisions R15-5-138Warranty or Service Contracts and Tangible Personal Property Used in Conjunction with Warranty or Service Contracts R15-5-150Sale of Photography R15-5-151Artists and Sales of Artwork R15-5-152Tangible Personal Property Used in Soil Remediation Activities R15-5-153Four-inch Pipes or Valves R15-5-154Computer Hardware and Software R15-5-155Delivery Sales of Tobacco Products R15-5-156Sales of Prescription Drugs and Prosthetic Appliances R15-5-157Membership Fees R15-5-158Postage Stamps R15-5-170Interstate and Foreign Transactions R15-5-171Sales to a Common Carrier R15-5-172Sales by Florists R15-5-173Sales of Property Subsequently Taken Out-of- state R15-5-174Sales to Non-U.S. Citizens R15-5-180Sales by Businesses in Federal Areas R15-5-181Governmental Organizations R15-5-182Nonprofit Organizations R15-5-183Exempt Sales to Health Organizations