Ariz. Admin. Code § R15-5-181 - Governmental Organizations
A.
Gross receipts from the sale of tangible personal property to the state or its
political subdivisions are taxable unless otherwise exempt. Gross receipts from
the sale of tangible personal property to the Federal Government or its
departments and agencies are taxable at the rate prescribed by statute, unless
otherwise exempt.
B. Gross receipts
from the sale of tangible personal property by the state or its political
subdivisions, when acting in a proprietary capacity, are taxable unless
otherwise exempt.
C. Gross receipts
from the sale of tangible personal property by the Federal Government are not
taxable.
Notes
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