Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2340 - Tangible Personal Property Used in Soil Remediation Activities

Ariz. Admin. Code § 15-5-2340

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Current through Register Vol. 30, No. 24, June 14, 2024
Section R15-5-2340 - Tangible Personal Property Used in Soil Remediation Activities

The purchase of tangible personal property for incorporation or fabrication into any real property, structure, project, development or improvement under a contract specified in A.R.S. § 42-5075(B)(6) is exempt from tax. The purchase of tangible personal property used in soil remediation activities but not incorporated or fabricated into any real property, structure, project, development or improvement is taxable.

Ariz. Admin. Code § R15-5-2340

Adopted effective December 11, 1998 (Supp. 98-4). R15-5-2340 corrected to reflect updated citation reference to Arizona Revised Statutes (Supp. 07-2).