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Arizona Administrative Code

23

Use Tax

Department of Revenue - Transaction Privilege and Use Tax Section

R15-5-2301Definitions R15-5-2302General R15-5-2304Presumption of Taxability of Property Brought into Arizona R15-5-2309Exemptions - Purchases for Resale or Lease R15-5-2310Payment of Use Tax by Purchaser R15-5-2312Casual Sales R15-5-2314Purchases from Trustees, Receivers, and Assignees R15-5-2320Exemptions - Machinery or Equipment R15-5-2326Manufacturing Labor R15-5-2327Fuels R15-5-2328Electric Power Transmission and Distribution R15-5-2330Tangible Personal Property Used in Conjunction with Warranty or Service Contracts or Provisions R15-5-2332Delivery Charges R15-5-2334Purchases of Restaurant Accessories R15-5-2340Tangible Personal Property Used in Soil Remediation Activities R15-5-2341Four-inch Pipes or Valves R15-5-2342Computer Hardware and Software R15-5-2343Purchases of Prescription Drugs and Prosthetic Appliances R15-5-2344Postage Stamps R15-5-2351Purchases by Non-U.S. Citizens R15-5-2353Property Purchased Outside of the United States R15-5-2360Government Purchases R15-5-2361Nonprofit Organizations R15-5-2362Exempt Purchases by Health Organizations