Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 10 - TRANSACTION PRIVILEGE TAX - TRANSIENT LODGING CLASSIFICATION
Section R15-5-1003 - Providing Lodging to Government Agencies

Ariz. Admin. Code § 15-5-1003

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Current through Register Vol. 30, No. 24, June 14, 2024
Section R15-5-1003 - Providing Lodging to Government Agencies

Gross receipts from providing transient lodging to the United States Government, the state or its political subdivisions, or any other government agency or its employees shall be taxable under the transient lodging classification unless otherwise exempt.

Ariz. Admin. Code § R15-5-1003

Adopted effective April 21, 1995 (Supp. 95-2).