Ariz. Admin. Code § 15-5-2105
Current through Register Vol. 30, No. 24, June 14, 2024
A person engaged in business under the utilities classification is subject to tax on the gross receipts from sales of electricity, gas, or water, produced outside this state that is delivered through transmission lines or pipelines to a point in this state, for use in this state unless an exemption applies.
Ariz. Admin. Code § R15-5-2105