Ariz. Admin. Code § R15-5-102 - Casual Activities or Sales
A.
Gross receipts from a casual activity or sale are not taxable under the retail
classification.
B. Except as
otherwise provided in
R15-5-2002, a retailer, including as a marketplace facilitator or remote seller, cannot
engage in a casual sale of tangible personal property of the same type or
character as that which the person regularly sells at retail. A marketplace
facilitator is deemed to regularly sell any tangible personal property sold on
its marketplace.
Notes
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