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.
12-351.  through 12-359.  Reserved.
12-360.  Recordkeeping:  claim of exclusion, exemption, deduction, or credit;
            documentation; liability.
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.
12-405.  Advertising.
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.
12-426.  Reserved.
12-427.  Manufactured buildings.
12-428.  through 12-429.  Reserved.
12-430.  Timbering and other extraction.
12-431.  Reserved.
12-432.  Mining.
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.
12-444.  Hotels.
12-445.  Rental, leasing, and licensing for use of real property.
12-446.  Reserved.
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.
12-554.  Reserved.
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.
12-576.  Reserved.
12-577.  Refunds of taxes paid under protest.
12-578.  Reimbursement of fees and other costs; definitions.
12-579.  Reserved.
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.