Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the F.O.B. point or other conditions of the sale.
A.R.S. § 43-1146
Situs of sales of tangible personal property
Applied in 2 court decisions — leading case Arizona Department of Revenue v. Central Newspapers, Inc. (2009)
Most recently applied in Arizona Department of Revenue v. Central Newspapers, Inc. (November 2009)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.