Ariz. Admin. Code § 15-5-2332

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

Section R15-5-2332 - Delivery Charges

A charge by a retailer for delivery from the retailer's location to the purchaser's location, if separately stated on the sales invoice, is not taxable.

Ariz. Admin. Code § R15-5-2332

Adopted effective December 6, 1990 (Supp. 90-4). Former Section R15-5-2332 renumbered to R15-5-2350, new Section R15-5-2332 adopted effective September 29, 1993 (Supp. 93-3).