Ariz. Admin. Code § R15-5-2361 - Nonprofit Organizations
A.
Purchases of tangible personal property by nonprofit churches, schools, and
other nonprofit organizations are taxable unless otherwise exempt.
B. Purchases of tangible personal property
from a charitable nonprofit organization recognized as having tax-exempt status
for income tax purposes with the Internal Revenue Service and the Department
are not taxable.
C. If an
organization wishes to obtain tax-exempt status by being recognized by the
Department as a nonprofit charitable organization, it shall submit a letter to
the Department requesting tax-exempt status and shall include a copy of its
Internal Revenue Service recognition.
D. For purposes of the statutory exemption
and for this rule, the Internal Revenue Service recognition of a charitable
nonprofit organization is as defined in Internal Revenue Code §
501(c)(3).
Notes
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