Ariz. Admin. Code § 15-5-180

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

Section R15-5-180 - Sales by Businesses in Federal Areas

Gross receipts from sales by businesses not operated by or as an agency of the Federal Government, located on military bases or other federal areas, are subject to tax.

Ariz. Admin. Code § R15-5-180

Renumbered from R15-5-1825 and amended effective August 9, 1993 (Supp. 93-3). Amended by final rulemaking at 13 A.A.R. 682, effective April 7, 2007 (Supp. 07-1).