Ariz. Admin. Code § 15-5-171

Current through Register Vol. 30, No. 24, June 14, 2024

Section R15-5-171 - Sales to a Common Carrier

Gross receipts from sales made to a common carrier, engaged in interstate business, for delivery by the common carrier to a location outside of Arizona and for use outside of Arizona shall not be taxable if the order is received from a location outside of Arizona and the Arizona retailer prepays the freight charge.

Ariz. Admin. Code § R15-5-171

Adopted effective August 9, 1993 (Supp. 93-3).