Ariz. Admin. Code § R15-5-2301 - Definitions

In this Article:

1. "Mail order retailer" means a retailer who solicits orders by mail, notwithstanding the fact that orders may be received by telephone or by mail or that goods may be delivered by mail or by private delivery system.

2.

1. "Purchases" means purchase for storage, use, or consumption in Arizona.

3. 2. "Retailer" has the same meaning as prescribed in A.R.S. § 42-5151, but does not include a marketplace facilitator or remote seller who meets the threshold requirements in A.R.S. § 42-5044.

3. "Utility business" has the same meaning as prescribed in A.R.S. § 42-5151.

Notes

Ariz. Admin. Code § R15-5-2301

Repealed effective July 23, 1985 (Supp. 85-4). New Section R15-5-2301 adopted effective December 6, 1990 (Supp. 90-4). Amended effective September 29, 1993 (Supp. 93-3). Amended by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.