R15-5-2351

Ariz. Admin. Code § R15-5-2351

Purchases by Non-U.S. Citizens

Effective Sep 29, 1993Department of Revenue - Transaction Privilege and Use Tax Section

Purchases of tangible personal property by non-U.S. citizens shall be subject to the use tax unless otherwise exempt.

Adopted effective September 29, 1993 (Supp. 93-3).