R15-5-2106

Ariz. Admin. Code § R15-5-2106

Compressed and Bottled Liquids

Effective Oct 17, 1997Department of Revenue - Transaction Privilege and Use Tax Section

The gross receipts from sales of bottled gases and bottled water are subject to tax under the retail classification unless otherwise exempt.

Amended effective March 18, 1981 (Supp. 81-2). Amended effective October 17, 1997 (Supp. 97-4).