TAX GATEWAY

Arizona

Arizona Electronic Commerce Taxation

Statutes

Arizona Revised Statutes § 42-5064A telecommunications classification, definition.
Arizona Revised Statutes § 42-5159 exemptions.
Arizona Revised Statutes § 42-5251 definitions.
Arizona Revised Statutes § 42-1310.01 levies the transaction privilege tax on the business of selling tangible personal property at retail. The sale of computers, computer equipment, hardware, and other related items is subject to tax as the sale of tangible personal property.
Arizona Revised Statutes § 42-1310.01.A.1 exempts from the transaction privilege tax professional or personal service occupations or businesses which involve sales or transfers of tangible personal property only as inconsequential elements.
House Bill 2639 - would establish a 16-member committee to study issues on Internet taxation.
Senate Bill 1157 sales tax exemption; internet service.

Administrative

Arizona Administrative Code Rule R15-5-154 computer hardware and software issues.
Arizona Private Taxpayer Ruling LR97-001 (May 9, 1997) Internet access fees.
Arizona Transaction Privilege Tax Ruling TPR 93-48 taxation of computer software, hardware, and related services.

Commentaries

Vertex Inc. - Arizona

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