Chapter 12 - Sales Tax Code
12-1. Words of tense, number and gender; code references.
12-2. through 12-99. Reserved.
12-100. General definitions.
12-101. through 12-109. Reserved.
12-110. Definitions. Income-producing capital equipment.
12-111. through 12-114. Reserved.
12-115. Definitions: computer software; custom computer programming.
12-116. through 12-199. Reserved.
12-200. Determination of gross income: in general.
12-201. through12-209. Reserved.
12-210. Determination of gross income: transactions between affiliated companies or persons.
12-221. through 12-229. Reserved.
12-230. Determination of gross income based upon method of reporting.
12-231. through 12-239. Reserved.
12-240. Exclusion of cash discounts, returns, refunds, trade-in values, vendor issued coupons,
and rebates from gross income.
12-241. through 12-249. Reserved.
12-250. Exclusion of combined taxes from gross income; itemization; notice; limitations.
12-251. through 12-259. Reserved.
12-260. Exclusion of fees and taxes from gross income; limitations.
12-261. through 12-265. Reserved.
12-266. Exclusion of motor carrier revenues from gross income.
12-267. through 12-269. Reserved.
12-270. Exclusion of gross income of persons deemed not engaged in business.
12-271. through 12-299. Reserved.
12-300. Licensing requirements.
12-301. through 12-304. Reserved.
12-305. Special licensing requirements.
12-306. through 12-309. Reserved.
12-310. Licensing: duration of license; transferability; display.
12-311. through 12-319. Reserved.
12-320. Licensing: cancellation; revocation.
12-321. through 12-329. Reserved.
12-330. Operating without a license.
12-331. through 12-349. Reserved.
12-350. Recordkeeping requirements.
12-350.3Recordkeeping: out-of-City and out-of-State sales.
12-351. through 12-359. Reserved.
12-360. Recordkeeping: claim of exclusion, exemption, deduction, or credit;
12-361. through 12-369. Reserved.
12-370. Inadequate or unsuitable records.
12-371. through 12-399. Reserved.
12-400. Imposition of Privilege Taxes; presumption.
12-401. through 12-404. Reserved.
12-406. through 12-409. Reserved.
12-410. Amusements, exhibitions, and similar activities.
12-411. through 12-414. Reserved.
12-415. Construction contracting: construction contractors.
12-416. Construction contracting: speculative builders.
12-417. Construction contracting: owner-builders who are not speculative builders.
12-418. through 12-424. Reserved.
12-425. Job printing.
12-427. Manufactured buildings.
12-428. through 12-429. Reserved.
12-430. Timbering and other extraction.
12-433. through 12-434. Reserved.
12-435. Publishing and periodicals distribution.
12-436. through 12-439. Reserved.
12-440. Rental occupancy.
12-441. through 12-443. Reserved.
12-445. Rental, leasing, and licensing for use of real property.
12-447. Rental, leasing, and licensing for use of real property:
additional tax upon transient lodging.
12-448. through 12-449. Reserved.
12-450. Rental, leasing, and licensing for use of tangible personal property.
12-451. through 12-454. Reserved.
12-455. Restaurants and Bars.
12-456. through 12-459. Reserved.
12-460. Retail sales: measure of tax; burden of proof; exclusions.
12-461. through 12-464. Reserved.
12-465. Retail sales: exemptions.
12-466. through 12-469. Reserved.
12-470. Telecommunication services.
12-471. through 12-474. Reserved.
12-475. Transporting for hire.
12-476. through 12-479. Reserved.
12-480. Utility services.
12-481. through 12-499. Reserved.
12-500. Administration of this Chapter; rule making.
12-501. through 12-509. Reserved.
12-510. Divulging of information prohibited; exceptions allowing disclosure.
12-511. through 12-514. Reserved.
12-515. Duties of the Taxpayer Problem Resolution Officer.
12-516. Taxpayer Assistance Orders.
12-517. Basis for evaluating employee performance.
12-518. through 12-519. Reserved.
12-520. Reporting and payment of tax.
12-521. through 12-529. Reserved.
12-530. When tax due; when delinquent; verification of return; extensions.
12-531. through 12-539. Reserved.
12-540. Interest and civil penalties.
12-541. Erroneous advice or misleading statements by the Tax Collector;
abatement of penalties and interest; definition.
12-542. Prospective application of new law or interpretation or application of law.
12-543. through 12-544. Reserved.
12-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
12-546. Closing agreements in cases of extensive taxpayer misunderstanding
or misapplication; approval; rules.
12-547. through 12-549. Reserved.
12-550. Limitation periods.
12-551. through 12-552. Reserved.
12-553. Examination of Taxpayer Records; Joint Audits.
12-555. Tax Collector may examine books and other records; failure to provide records.
12-556. No additional audits or proposed assessments; exceptions.
12-557. through 12-559. Reserved.
12-560. Erroneous payment of tax; credits and refunds; limitations.
12-561. through 12-564. Reserved.
12-565. Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town.
12-566. through 12-569. Reserved.
12-570. Administrative review; petition for hearing or for redetermination; finality of order.
12-571. Jeopardy assessments.
12-572. Expedited review of jeopardy assessments.
12-573. through 12-574. Reserved.
12-575. Judicial review.
12-577. Refunds of taxes paid under protest.
12-578. Reimbursement of fees and other costs; definitions.
12-580. Criminal penalties.
12-581. through 12-589. Reserved.
12-590. Civil actions.
12-591. through 12-594. Reserved.
12-595. Collection of taxes when there is succession in and/or cessation of business.
12-596. Agreement for installment payments of tax.
12-597. Private taxpayer rulings; request; revocation or modification; definition.
12-598. through 12-599. Reserved.
12-600. Use tax; definitions.
12-601. through 12-609. Reserved.
12-610. Use tax; imposition of tax; presumption.
12-620. Use tax; liability for tax.
12-621. through 12-629. Reserved.
12-630. Use tax; recordkeeping requirements.
12-631. through 12-639. Reserved.
12-640. Use tax; credit for equivalent excise taxes paid another jurisdiction.
12-641. through 12-649. Reserved.
12-650. Use tax; exclusion when acquisition subject to Use Tax is taxed
or taxable elsewhere in this Chapter; limitation.
12-651. through 12-659. Reserved.
12-660. Use tax; exemptions.
Privilege and Excise Tax Regulations
R12-100.2 Delivery, installation, or other direct customer services
R12-100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans
R12-100.5 Remediation Contracting
R12-115.1 Computer hardware, software, and data services
R12-200.1 When deposits are includable in gross income
R12-250.1 Excess tax collected
R12-270.1 Proprietary activities of municipalities are not considered activities of a governmental entity
R12-270.2 Proprietary clubs
R12-300.1 Who must apply for a license
R12-310.1 - R12-310.3 Reserved
R12-350.1 Recordkeeping: income
R12-350.2 Recordkeeping: expenditures
R12-350.3 Recordkeeping: out-of-City and out-of-State sales
R12-360.1 Proof of exemption: sale for resale; sale, rental, lease, or licnese of rental equipment
R12-360.2 Proof of exemption: exemption certificate
R12-405.1 Local advertising examples
R12-405.2 Advertising activity within the City
R12-415.1 Distinction between the categories of construction contracting
R12-415.2 Distinction between construction contracting and certain related activities
R12-415.3 Construction contracting; tax rate effective date
R12-416.1 Speculative builders: homeowner’s bona fide non-business sale of a family residence
R12-416.2 Reconstruction contracting
R12-425.1 Distinction between job printing and certain related activities
R12-435.1 Distinction between publishing of periodicals and certain related activities
R12-435.2 Advertising income of publishers and distributors of newspapers and other periodicals
R12-445.3 Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging
R12-450.1 Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities
R12-450.2 Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges
R12-450.3 Rental, leasing, and licensing for use of equipment with operator
R12-450.4 Rental leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property
R12-450.5 Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges
R12-455.1 Gratuities related to restaurant activity
R12-460.1 Distinction between retail sales and certain other transfers of tangible personal property
R12-460.2 Retail Sales: trading stamp company transactions
R12-460.3 Retail sales: membership fees of retailers
R12-460.4 Retail sales: professional services
R12-460.5 Retail sales: monetized bullion; numismatic value of coins
R12-460.6 Retail sales: consignment sales
R12-465.1 Retail sales: repair services
R12-465.2 Retail sales: warranty, maintenance, and similar service contracts
R12-465.3 Retail sales: sale of containers, paper products, and labels
R12-465.4 Retail sales: aircraft acquired for use outside the State
R12-470.1 Telecommunication services
R12-475.1 Distinction between transporting for hire and certain related activities
R12-520.1 Reports made to the City
R12-520.2 Change of method of reporting
R12-555.1 Administrative Request for the attendance of witnesses or the production of documents; service thereof; remedies and penalties for failure to respond
R12-571.1 Collection of tax in jeopardy