Ariz. Admin. Code § 15-5-1605

Current through Register Vol. 31, No. 2, January 10, 2025

Section R15-5-1605 - Rental to Government Agencies

A. Gross receipts from the rental of real property to the United States Government, state of Arizona, or any other government agency shall be taxable under the commercial lease classification unless otherwise exempt.

B. For periods beginning May 24, 1990, and ending on March 31, 1993, the gross receipts from the rental of a single unit of real property to the United States Government shall not be subject to tax if the lessor did not have any other commercial lease income and either of the following conditions existed;

1. The real property was listed on the National Register of Historic Places; or

2. The real property was leased to the United States Postal Service for use as a postal facility.

Ariz. Admin. Code § R15-5-1605

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