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Arizona Revised Statutes

Article 4

Use Tax

42-5151Definitions 42-5152Presumption 42-5153Exclusions from sales price 42-5154Registration of retailers 42-5155Levy of tax; tax rate; purchaser's liability 42-5156Tangible personal property provided under a service contract or warranty; definition 42-5157Motor vehicles removed from inventory; service vehicles 42-5158Motor vehicles used by motor vehicle manufacturers 42-5159Exemptions 42-5160Liability for tax 42-5161Collection from purchaser; receipt; tax as debt to state 42-5162Monthly return; time for payment; extension of time; quarterly payment 42-5163Personal liability for tax; remedies for collection 42-5164Disposition of revenue 42-5165Retailer; advertising absorption of tax prohibited; penalty 42-5166Diesel fuel imported and used by locomotives; exemption 42-5167Use tax direct payment 42-5168Use tax percentage based reporting; definitions