Ariz. Admin. Code § R15-5-158 - Postage Stamps
A. A retailer's
gross receipts from the sale of postage stamps are not included in the tax base
under the retail classification if the stamps are sold for the purpose of
transporting mail.
B. A retailer's
gross receipts from the sale of postage stamps are included in the tax base
under the retail classification if the stamps are sold for any purpose other
than transporting mail.
C. The
Department shall presume that a postage stamp is sold for a purpose other than
transporting mail if the postage stamp is sold for at least 50% more than its
face value. A retailer may overcome the presumption; however, the burden of
proof will remain on the retailer.
D. A retailer's gross receipts from the sale
of cancelled postage stamps are included in the tax base under the retail
classification.
Notes
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