R15-5-2360

Ariz. Admin. Code § R15-5-2360

Government Purchases

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

A. Purchases of tangible personal property by any state or its political subdivisions are taxable.
B. Purchases by the Federal Government are not taxable.

Section R15-5-2360 renumbered from R15-5-2327 and amended effective September 29, 1993 (Supp. 93-3).