Ariz. Admin. Code § 15-5-173

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

Section R15-5-173 - Sales of Property Subsequently Taken Out-of- State

Gross receipts from sales of tangible personal property by Arizona vendors made to purchasers who subsequently take the property out-of-state do not qualify as exempt unless otherwise specifically exempted by statute.

Ariz. Admin. Code § R15-5-173

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