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 R15-5-123 - Sale of Tools and Supplies to Businesses

Ariz. Admin. Code § 15-5-123

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Current through Register Vol. 30, No. 43, October 25, 2024
Section R15-5-123 - Sale of Tools and Supplies to Businesses

The sale of tools, supplies, and other articles to be used or consumed by persons in the operation of their businesses, and not for resale, are taxable as retail sales.

Ariz. Admin. Code § R15-5-123

Renumbered from R15-5-1849 effective August 9, 1993 (Supp. 93-3).