Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 14 - TRANSPORTING CLASSIFICATION
Section R15-5-1405 - Demurrage Charges

Ariz. Admin. Code § 15-5-1405

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Current through Register Vol. 30, No. 24, June 14, 2024
Section R15-5-1405 - Demurrage Charges

Gross proceeds of sales or gross income from demurrage charges is included in the tax base under the transporting classification unless the transporting to which it relates is excluded from the transporting classification.

Ariz. Admin. Code § R15-5-1405

Amended by final rulemaking at 6 A.A.R. 2594, effective June 12, 2000 (Supp. 00-2).