Article 23 - USE TAX

  1. § R15-5-2301 - Definitions
  2. § R15-5-2302 - General
  3. § R15-5-2303 - [REPEALED]
  4. § R15-5-2304 - Presumption of Taxability of Property Brought into Arizona
  5. § R15-5-2305 - Expired
  6. § R15-5-2306 - [REPEALED]
  7. § R15-5-2307 - [REPEALED]
  8. § R15-5-2308 - [REPEALED]
  9. § R15-5-2309 - Exemptions - Purchases for Resale or Lease
  10. § R15-5-2310 - Payment of Use Tax by Purchaser
  11. § R15-5-2311 - Renumbered
  12. § R15-5-2312 - Casual Sales
  13. § R15-5-2313 - Expired
  14. § R15-5-2314 - Purchases from Trustees, Receivers, and Assignees
  15. § R15-5-2315 - Renumbered
  16. § R15-5-2316 - [REPEALED]
  17. § R15-5-2317 - Renumbered
  18. § R15-5-2318 - [REPEALED]
  19. § R15-5-2319 - Renumbered
  20. § R15-5-2320 - Exemptions - Machinery or Equipment
  21. § R15-5-2321 - Expired
  22. § R15-5-2322 - Renumbered
  23. § R15-5-2323 - [REPEALED]
  24. § R15-5-2324 - [REPEALED]
  25. § R15-5-2325 - [REPEALED]
  26. § R15-5-2326 - Manufacturing Labor
  27. § R15-5-2327 - Fuels
  28. § R15-5-2328 - Electric Power Transmission and Distribution
  29. § R15-5-2329 - [REPEALED]
  30. § R15-5-2330 - Tangible Personal Property Used in Conjunction with Warranty or Service Contracts or Provisions
  31. § R15-5-2331 - [REPEALED]
  32. § R15-5-2332 - Delivery Charges
  33. § R15-5-2333 - Reserved
  34. § R15-5-2334 - Purchases of Restaurant Accessories
  35. § R15-5-2335 - Reserved
  36. § R15-5-2336 - Reserved
  37. § R15-5-2337 - Reserved
  38. § R15-5-2338 - Reserved
  39. § R15-5-2339 - Reserved
  40. § R15-5-2340 - Tangible Personal Property Used in Soil Remediation Activities
  41. § R15-5-2341 - Four-inch Pipes or Valves
  42. § R15-5-2342 - Computer Hardware and Software
  43. § R15-5-2343 - Purchases of Prescription Drugs and Prosthetic Appliances
  44. § R15-5-2344 - Postage Stamps
  45. § R15-5-2345 - Reserved
  46. § R15-5-2346 - Reserved
  47. § R15-5-2347 - Reserved
  48. § R15-5-2348 - Reserved
  49. § R15-5-2349 - Reserved
  50. § R15-5-2350 - [Repealed]
  51. § R15-5-2351 - Purchases by Non-U.S. Citizens
  52. § R15-5-2352 - Expired
  53. § R15-5-2353 - Property Purchased outside of the United States
  54. § R15-5-2354 - Reserved
  55. § R15-5-2355 - Reserved
  56. § R15-5-2356 - Reserved
  57. § R15-5-2357 - Reserved
  58. § R15-5-2358 - Reserved
  59. § R15-5-2359 - Reserved
  60. § R15-5-2360 - Government Purchases
  61. § R15-5-2361 - Nonprofit Organizations
  62. § R15-5-2362 - Exempt Purchases by Health Organizations
  63. § R15-5-2363 - Renumbered

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.