Ariz. Admin. Code § R15-5-2353 - Property Purchased outside of the United States
A. Tangible personal property purchased
outside of the United States is taxable when purchased for business
use.
B. In any one calendar month,
tangible personal property purchases with a cumulative purchase price of $200
or less are not taxable if purchased for nonbusiness use. Purchases in excess
of the $200 exemption are taxable on the excess amount.
Notes
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