R15-5-121

Ariz. Admin. Code § R15-5-121

Sales of Fuel Used in Manufacturing

Effective Aug 9, 1993Department of Revenue - Transaction Privilege and Use Tax Section

The sale of fuel used or consumed in a manufacturing process is taxable. The fuel is not considered to be incorporated into the manufactured product.

Renumbered from R15-5-1830 effective August 9, 1993 (Supp. 93-3).