Ariz. Admin. Code § 15-5-2353

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

Section R15-5-2353 - Property Purchased outside of the United States

A. Tangible personal property purchased outside of the United States is taxable when purchased for business use.

B. In any one calendar month, tangible personal property purchases with a cumulative purchase price of $200 or less are not taxable if purchased for nonbusiness use. Purchases in excess of the $200 exemption are taxable on the excess amount.

Ariz. Admin. Code § R15-5-2353

Section R15-5-2353 renumbered from R15-5-2319 and amended effective September 29, 1993 (Supp. 93-3).