Article

Use Tax

A.R.S. § 42-5151— Definitions
A.R.S. § 42-5152— Presumption
A.R.S. § 42-5153— Exclusions from sales price
A.R.S. § 42-5154— Registration of retailers
A.R.S. § 42-5155— Levy of tax; tax rate; purchaser's liability
A.R.S. § 42-5156— Tangible personal property provided under a service contract or warranty; definition
A.R.S. § 42-5157— Motor vehicles removed from inventory; service vehicles
A.R.S. § 42-5158— Motor vehicles used by motor vehicle manufacturers
A.R.S. § 42-5159— Exemptions
A.R.S. § 42-5160— Liability for tax
A.R.S. § 42-5161— Collection from purchaser; receipt; tax as debt to state
A.R.S. § 42-5162— Monthly return; time for payment; extension of time; quarterly payment
A.R.S. § 42-5163— Personal liability for tax; remedies for collection
A.R.S. § 42-5164— Disposition of revenue
A.R.S. § 42-5165— Retailer; advertising absorption of tax prohibited; penalty
A.R.S. § 42-5166— Diesel fuel imported and used by locomotives; exemption
A.R.S. § 42-5167— Use tax direct payment
A.R.S. § 42-5168— Use tax percentage based reporting; definitions