Ariz. Admin. Code § 15-5-136

Current through Register Vol. 30, No. 43, October 25, 2024

Section R15-5-136 - Returnable Containers

A. Gross receipts from deposits on sales of returnable containers which contain taxable food shall be taxable.

B. Deposit refunds paid to purchasers on the return of such containers shall be deductible from the retailer's tax base in the month refunded.

C. Gross receipts from deposits received on returnable containers which contain non-taxable food shall not be taxable. Therefore refunds paid on such deposits shall not reduce the tax base.

Ariz. Admin. Code § R15-5-136

Renumbered from R15-5-1833 and amended effective August 9, 1993 (Supp. 93-3).