Ariz. Admin. Code § R15-5-1606 - Nonprofit Organizations

A. Nonprofit organizations shall be subject to tax under the commercial lease classification for gross receipts from the rental of real property unless otherwise exempt.
B. Leases of real property to nonprofit organizations shall be subject to tax under the commercial lease classification unless otherwise exempt.

Notes

Ariz. Admin. Code § R15-5-1606
Amended effective April 21, 1995 (Supp. 95-2).

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