Ariz. Admin. Code § 15-5-123

Current through Register Vol. 30, No. 24, June 14, 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).