Article
General Administrative Provisions
- A.R.S. § 42-5001— Definitions
- A.R.S. § 42-5002— Exclusions from gross income, receipts or proceeds
- A.R.S. § 42-5003— Administration and enforcement of article; employees; bonds
- A.R.S. § 42-5004— Department records
- A.R.S. § 42-5005— Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification
- A.R.S. § 42-5006— Taxpayer bonds; out of state licensed contractors and manufactured building dealers
- A.R.S. § 42-5007— Taxpayer security; out-of-state prime contractors; definition
- A.R.S. § 42-5008— Levy of tax; purposes; distribution
- A.R.S. § 42-5008.01— Liability for amounts equal to retail transaction privilege tax due
- A.R.S. § 42-5009— Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions
- A.R.S. § 42-5010— Rates; distribution base
- A.R.S. § 42-5010.01— Transaction privilege tax; additional rate increment
- A.R.S. § 42-5011— Conditional sales
- A.R.S. § 42-5012— Sales between affiliated persons
- A.R.S. § 42-5013— Partnerships
- A.R.S. § 42-5014— Return and payment of tax; estimated tax; extensions; abatements; definitions
- A.R.S. § 42-5015— Filing by electronic means
- A.R.S. § 42-5016— Credit for telecommunications service revenue reductions
- A.R.S. § 42-5017— Credit for accounting and reporting expenses; definition
- A.R.S. § 42-5018— Method of payment
- A.R.S. § 42-5019— Reporting sales made in more than one class
- A.R.S. § 42-5020— Persons engaged in more than one business
- A.R.S. § 42-5021— Payment of additional taxes after audit
- A.R.S. § 42-5022— Burden of proving sale not at retail
- A.R.S. § 42-5023— Presumption as to tax base
- A.R.S. § 42-5024— Personal liability for tax; remedies for collection
- A.R.S. § 42-5025— Failure or refusal to permit examination of records; classification
- A.R.S. § 42-5026— Failure to file return; notice; hearing; levy of tax
- A.R.S. § 42-5027— Enjoining defaulting taxpayer from continuing in business
- A.R.S. § 42-5028— Failure to pay; personal liability
- A.R.S. § 42-5029— Remission and distribution of monies; withholding; definition
- A.R.S. § 42-5029.01— Qualifying Indian tribe; report; accounting procedures; definitions
- A.R.S. § 42-5029.02— Distribution of revenues for education; definitions
- A.R.S. § 42-5030— Transfers to the Arizona convention center development fund; distributions
- A.R.S. § 42-5030.01— Distribution of revenues for school facilities
- A.R.S. § 42-5031— Distribution of multipurpose facility revenues to district
- A.R.S. § 42-5031.01— Distribution of revenues for Indian tribal postsecondary educational institutions; definition
- A.R.S. § 42-5032— Distribution of bridge construction and highway improvement revenues to county; definitions
- A.R.S. § 42-5032.01— Distribution of revenues for tourism and sports authority
- A.R.S. § 42-5032.02— Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
- A.R.S. § 42-5032.03— Distribution of revenues for county stadium district; definitions
- A.R.S. § 42-5033— Special census
- A.R.S. § 42-5033.01— Use of population estimates for state shared revenues
- A.R.S. § 42-5034— Determination of place of business for distribution of tax monies
- A.R.S. § 42-5034.01— Mobile telecommunications services; definitions
- A.R.S. § 42-5035— Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
- A.R.S. § 42-5036— Procedure upon variance between county share of tax monies received and budget estimate
- A.R.S. § 42-5037— Notices
- A.R.S. § 42-5038— Transaction and privilege taxes independent of other taxes
- A.R.S. § 42-5039— Qualified destination management companies; definitions
- A.R.S. § 42-5040— Sourcing of certain transactions involving tangible personal property; definitions
- A.R.S. § 42-5040.01— Sourcing of tangible personal property; third-party service providers; certification
- A.R.S. § 42-5041— Assessment of fees; integrated tax system modernization project; fund
- A.R.S. § 42-5042— Online lodging operators; requirements; civil penalty; definitions
- A.R.S. § 42-5043— Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
- A.R.S. § 42-5044— Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition
- A.R.S. § 42-5045— Youth business; exemption from tax