Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 16 - COMMERCIAL LEASE CLASSIFICATION
Section R15-5-1606 - Nonprofit Organizations

Ariz. Admin. Code § 15-5-1606

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-5-1606 - Nonprofit Organizations
A. Nonprofit organizations shall be subject to tax under the commercial lease classification for gross receipts from the rental of real property unless otherwise exempt.
B. Leases of real property to nonprofit organizations shall be subject to tax under the commercial lease classification unless otherwise exempt.

Ariz. Admin. Code § R15-5-1606

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