Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-121 - Sales of Fuel Used in Manufacturing

Ariz. Admin. Code § 15-5-121

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Current through Register Vol. 30, No. 43, October 25, 2024
Section R15-5-121 - Sales of Fuel Used in Manufacturing

The sale of fuel used or consumed in a manufacturing process is taxable. The fuel is not considered to be incorporated into the manufactured product.

Ariz. Admin. Code § R15-5-121

Renumbered from R15-5-1830 effective August 9, 1993 (Supp. 93-3).