Ariz. Admin. Code § R15-5-136 - Returnable Containers
A. Gross
receipts from deposits on sales of returnable containers which contain taxable
food shall be taxable.
B. Deposit
refunds paid to purchasers on the return of such containers shall be deductible
from the retailer's tax base in the month refunded.
C. Gross receipts from deposits received on
returnable containers which contain non-taxable food shall not be taxable.
Therefore refunds paid on such deposits shall not reduce the tax
base.
Notes
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