Ariz. Admin. Code § R15-5-101 - Definitions

In this Chapter, unless the context requires otherwise or unless otherwise defined:

1. "AZTaxes.gov" has the same meaning as prescribed in R15-10-301.

1. 2. "Casual activity or sale" means an occasional transaction of an isolated nature made by persons who neither represent themselves to be nor are engaged in a business that is subject to transaction privilege tax. Casual activity or sale includes, but is not limited to, sales of used capital assets, provided that the volume and frequency of such sales do not indicate that the seller regularly engages in selling such property.

2. 3. "Department" has the same meaning as prescribed in A.R.S. § 42-1001.

3. 4. "Gross income," "gross receipts," "marketplace facilitator," and "marketplace seller" have the same meanings as prescribed in A.R.S. § 42-5001.

4. "Gross receipts" means gross receipts as defined in A.R.S. § 42-5001 .

5. "Real property" means land and anything permanently affixed to land.

6. "Taxpayer" means any person required by law to file returns or to pay transaction privilege tax, use tax, rental occupancy tax, or excise taxes to the Department.

6. "Remote seller" has the same meaning as prescribed in A.R.S. § 42-5001.

7. "Retailer" has the same meaning as prescribed in A.R.S. § 42-5001, and includes a wholesaler, manufacturer, or other seller of tangible personal property.

8. "Taxpayer" has the same meaning as prescribed in A.R.S. § 42-5001.

7. 9. "Vendor" means any person engaged in a business activity that is subject to any tax levied under A.R.S. Title 42, Chapter 5 and 6, including a retailer.

Notes

Ariz. Admin. Code § R15-5-101

Amended effective November 7, 1978 (Supp. 78-6). Renumbered from R15-5-1811 and amended effective August 9, 1993 (Supp. 93-3). Amended by final rulemaking at 12 A.A.R. 4099, effective December 4, 2006 (Supp. 06-4). Renumbered from R15-5-2001 by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.