Ariz. Admin. Code § R15-5-2309 - Exemptions - Purchases for Resale or Lease
A. Purchases of tangible personal property
from a retailer for resale in the ordinary course of the purchaser's business
are not subject to use tax.
B.
Purchases of tangible personal property from a retailer for subsequent leasing
or renting in the ordinary course of the purchaser's business are not subject
to use tax.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.