Ariz. Admin. Code § 15-5-1506

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

Section R15-5-1506 - Rental of Tangible Personal Property to Government Agencies

A lessor's gross income from the rental of tangible personal property to the United States Government, the state of Arizona, or other governmental subdivisions is taxable under the personal property rental classification unless a specific statutory exemption, exclusion, or deduction applies.

Ariz. Admin. Code § R15-5-1506

Amended by final rulemaking at 6 A.A.R. 3091, effective July 18, 2000 (Supp. 00-3).