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- Description
- Amends tax code
- Disposition
-
Codified
- Adoption Date
- 4/16/2008
- Affecting
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Section 8A-1, Words of Tense, Number and Gender; Code References
(Added)
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Section 8A-100, General Definitions
(Added)
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Section 8A-110, Definitions: Income-Producing Capital Equipment
(Added)
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Section 8A-115, Definitions: Computer Software; Custom Computer Programming
(Added)
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Section 8A-120, Definitions: Food for Home Consumption
(Added)
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Section 8A-200, Determination of Gross Income: In General
(Added)
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Section 8A-210, Determination of Gross Income: Transactions Between Affiliated Companies or Persons
(Added)
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Section 8A-220, Determination of Gross Income: Artificially Contrived Transactions
(Added)
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Section 8A-230, Determination of Gross Income Based upon Method of Reporting
(Added)
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Section 8A-240, Exclusion of Cash Discounts, Returns, Refunds, Trade-In Values, Vendor-Issued Coupons, and Rebates from Gross Income
(Added)
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Section 8A-250, Exclusion of Combined Taxes from Gross Income; Itemization; Notice; Limitations
(Added)
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Section 8A-260, Exclusion of Fees and Taxes from Gross Income; Limitations
(Added)
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Section 8A-265, (Reserved)
(Added)
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Section 8A-266, Exclusion of Motor Carrier Revenues from Gross Income
(Added)
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Section 8A-270, Exclusion of Gross Income of Persons Deemed Not Engaged in Business
(Added)
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Section 8A-280, Exclusion of Transactions with Specified Governmental Agencies
(Added)
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Section 8A-285, (Reserved)
(Added)
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Section 8A-290, (Reserved)
(Added)
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Section 8A-300, Licensing Requirements
(Added)
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Section 8A-305, Special Licensing Requirements
(Added)
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Section 8A-310, Licensing: Duration of License; Transferability; Display
(Added)
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Section 8A-315, (Reserved)
(Added)
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Section 8A-320, Licensing: Cancellation; Revocation
(Added)
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Section 8A-330, Operating Without a License
(Added)
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Section 8A-350, Recordkeeping Requirements
(Added)
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Section 8A-360, Recordkeeping: Claim of Exclusion, Exemption, Deduction, or Credit; Documentation; Liability
(Added)
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Section 8A-370, Inadequate or Unsuitable Records
(Added)
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Section 8A-400, Imposition of Privilege Taxes; Presumption
(Added)
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Section 8A-405, Advertising
(Added)
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Section 8A-407, (Reserved)
(Added)
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Section 8A-410, Amusements, Exhibitions, and Similar Activities
(Added)
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Section 8A-415, Construction Contracting: Construction Contractors
(Added)
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Section 8A-416, Construction Contracting: Speculative Builders
(Added)
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Section 8A-417, Construction Contracting: Owner-Builders Who Are Not Speculative Builders
(Added)
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Section 8A-418, (Reserved)
(Added)
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Section 8A-420, (Reserved)
(Added)
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Section 8A-425, Job Printing
(Added)
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Section 8A-427, Manufactured Buildings
(Added)
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Section 8A-430, Timbering and Other Extraction
(Added)
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Section 8A-432, Mining
(Added)
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Section 8A-435, Publishing and Periodicals Distribution
(Added)
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Section 8A-440, Rental Occupancy
(Added)
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Section 8A-444, Hotels
(Added)
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Section 8A-445, Rental, Leasing, and Licensing for Use of Real Property
(Added)
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Section 8A-446, (Reserved)
(Added)
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Section 8A-447, Rental, Leasing, and Licensing for Use of Real Property: Additional Tax Upon Transient Lodging
(Added)
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Section 8A-450, Rental, Leasing, and Licensing for Use of Tangible Personal Property
(Added)
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Section 8A-452, (Reserved)
(Added)
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Section 8A-455, Restaurants and Bars
(Added)
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Section 8A-460, Retail Sales: Measure of Tax; Burden of Proof; Exclusions
(Added)
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Section 8A-465, Retail Sales: Exemptions
(Added)
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Section 8A-470, Telecommunication Services
(Added)
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Section 8A-475, Transporting for Hire
(Added)
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Section 8A-480, Utility Services
(Added)
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Section 8A-485, (Reserved)
(Added)
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Section 8A-500, Administration of this Chapter; Rule Making
(Added)
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Section 8A-510, Divulging of Information Prohibited; Exceptions Allowing Disclosure
(Added)
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Section 8A-515, (Reserved)
(Added)
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Section 8A-516, (Reserved)
(Added)
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Section 8A-517, (Reserved)
(Added)
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Section 8A-520, Reporting and Payment of Tax
(Added)
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Section 8A-530, When Tax Due; When Delinquent; Verification of Return; Extensions
(Added)
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Section 8A-540, Interest and Civil Penalties
(Added)
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Section 8A-541, (Reserved)
(Added)
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Section 8A-542, Prospective Application of New Law or Interpretation or Application of Law
(Added)
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Section 8A-545, Deficiencies; When Inaccurate Return Is Filed; When No Return Is Filed; Estimates
(Added)
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Section 8A-546, (Reserved)
(Added)
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Section 8A-550, Limitation Periods
(Added)
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Section 8A-555, Tax Collector May Examine Books and Other Records; Failure to Provide Records
(Added)
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Section 8A-556, (Reserved)
(Added)
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Section 8A-560, Erroneous Payment of Tax; Credits and Refunds; Limitations
(Added)
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Section 8A-565, Payment of Tax by the Incorrect Taxpayer or to the Incorrect Arizona City or Town
(Added)
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Section 8A-567, (Reserved)
(Added)
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Section 8A-570, Administrative Review; Petition for Hearing or for Redetermination; Finality of Order
(Added)
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Section 8A-571, Jeopardy Assessments
(Added)
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Section 8A-572, (Reserved)
(Added)
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Section 8A-575, Judicial Review
(Added)
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Section 8A-577, (Reserved)
(Added)
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Section 8A-578, (Reserved)
(Added)
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Section 8A-580, Criminal Penalties
(Added)
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Section 8A-590, Civil Actions
(Added)
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Section 8A-595, Collection of Taxes When There Is Succession in and/or Cessation of Business
(Added)
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Section 8A-596, (Reserved)
(Added)
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Section 8A-597, (Reserved)
(Added)
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Section 8A-600, (Reserved)
(Added)
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Section 8A-601, (Reserved)
(Added)
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Section 8A-602, (Reserved)
(Added)
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Section 8A-610, (Reserved)
(Added)
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Section 8A-620, (Reserved)
(Added)
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Section 8A-630, (Reserved)
(Added)
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Section 8A-640, (Reserved)
(Added)
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Section 8A-650, (Reserved)
(Added)
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Section 8A-660, (Reserved)
(Added)
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Regulation 8A-100.1, Brokers
(Added)
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Regulation 8A-100.2, Delivery, Installation, or Other Direct Customer Services
(Added)
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Regulation 8A-100.3, Retailers
(Added)
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Regulation 8A-100.4, Out-of-Town/Out-of-State Sales: Sales to Native Americans
(Added)
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Regulation 8A-100.5, Remediation Contracting
(Added)
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Regulation 8A-115.1, Computer Hardware, Software, and Data Services
(Added)
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Regulation 8A-120.1, Food for Home Consumption: Recordkeeping and Reporting Requirements
(Added)
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Regulation 8A-200.1, When Deposits Are Includable in Gross Income
(Added)
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Regulation 8A-250.1, Excess Tax Collected
(Added)
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Regulation 8A-270.1, Proprietary Activities of Municipalities Are Not Considered Activities of a Governmental Entity
(Added)
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Regulation 8A-270.2, Proprietary Clubs
(Added)
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Regulation 8A-300.1, Who Must Apply for a License
(Added)
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Regulation 8A-300.2, (Reserved)
(Added)
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Regulation 8A-310.1, (Reserved)
(Added)
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Regulation 8A-310.2, (Reserved)
(Added)
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Regulation 8A-310.3, (Reserved)
(Added)
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Regulation 8A-350.1, Recordkeeping: Income
(Added)
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Regulation 8A-350.2, Recordkeeping: Expenditures
(Added)
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Regulation 8A-350.3, Recordkeeping: Out-of-Town and Out-of-State Sales
(Added)
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Regulation 8A-360.1, Proof of Exemption: Sale for Resale; Sale, Rental, Lease, or License of Rental Equipment
(Added)
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Regulation 8A-360.2, Proof of Exemption: Exemption Certificate
(Added)
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Regulation 8A-405.1, Local Advertising Examples
(Added)
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Regulation 8A-405.2, Advertising Activity Within the Town
(Added)
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Regulation 8A-407.1, (Reserved)
(Added)
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Regulation 8A-415.1, Distinction Between the Categories of Construction Contracting
(Added)
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Regulation 8A-415.2, Distinction Between Construction Contracting and Certain Related Activities
(Added)
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Regulation 8A-415.3, Construction Contracting; Tax Rate Effective Date
(Added)
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Regulation 8A-416.1, Speculative Builders: Homeowner’s Bona Fide Non-Business Sale of a Family Residence
(Added)
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Regulation 8A-416.2, Reconstruction Contracting
(Added)
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Regulation 8A-425.1, Distinction Between Job Printing and Certain Related Activities
(Added)
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Regulation 8A-435.1, Distinction Between Publishing of Periodicals and Certain Related Activities
(Added)
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Regulation 8A-435.2, Advertising Income of Publishers and Distributors of Newspapers and Other Periodicals
(Added)
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Regulation 8A-445.1, When the Rental, Leasing, and Licensing of Real Property Is Exempt as “Casual”
(Added)
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Regulation 8A-445.3, Rental, Leasing, and Licensing of Real Property as Lodging: Room and Board; Furnished Lodging
(Added)
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Regulation 8A-450.1, Distinction Between Rental, Leasing, and Licensing for Use of Tangible Personal Property and Certain Related Activities
(Added)
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Regulation 8A-450.2, Rental, Leasing, and Licensing for Use of Tangible Personal Property: Membership Fees; Other Charges
(Added)
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Regulation 8A-450.3, Rental, Leasing, and Licensing for Use of Equipment with Operator
(Added)
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Regulation 8A-450.4, Rental, Leasing, and Licensing for Use of Tangible Personal Property: Semi-Permanently or Permanently Installed Tangible Personal Property
(Added)
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Regulation 8A-450.5, Rental, Leasing, and Licensing for Use of Tangible Personal Property: Delivery, Installation, Repair, and Maintenance Charges
(Added)
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Regulation 8A-455.1, Gratuities Related to Restaurant Activity
(Added)
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Regulation 8A-460.1, Distinction Between Retail Sales and Certain Other Transfers of Tangible Personal Property
(Added)
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Regulation 8A-460.2, Retail Sales: Trading Stamp Company Transactions
(Added)
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Regulation 8A-460.3, Retail Sales: Membership Fees of Retailers
(Added)
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Regulation 8A-460.4, Retail Sales: Professional Services
(Added)
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Regulation 8A-460.5, Retail Sales: Monitized Bullion; Numismatic Value of Coins
(Added)
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Regulation 8A-460.6, Retail Sales: Consignment Sales
(Added)
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Regulation 8A-465.1, Retail Sales: Repair Services
(Added)
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Regulation 8A-465.2, Retail Sales: Warranty, Maintenance, and Similar Service Contracts
(Added)
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Regulation 8A-465.3, Retail Sales: Sale of Containers, Paper Products, and Labels
(Added)
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Regulation 8A-465.4, Retail Sales: Aircraft Acquired for Use Outside the State
(Added)
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Regulation 8A-470.1, Telecommunication Services
(Added)
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Regulation 8A-475.1, Distinction Between Transporting for Hire and Certain Related Activities
(Added)
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Regulation 8A-520.1, (Reserved)
(Added)
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Regulation 8A-520.2, Change of Method of Reporting
(Added)
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Regulation 8A-555.1, (Reserved)
(Added)
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Regulation 8A-571.1, Collection of Tax in Jeopardy
(Added)