Ariz. Admin. Code § 15-5-2351

Current through Register Vol. 30, No. 45, November 8, 2024

Section R15-5-2351 - Purchases by Non-U.S. Citizens

Purchases of tangible personal property by non-U.S. citizens shall be subject to the use tax unless otherwise exempt.

Ariz. Admin. Code § R15-5-2351

Adopted effective September 29, 1993 (Supp. 93-3).