Ariz. Rev. Stat. § 42-11125
Current through L. 2024, ch. 259
Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials, parts or products are exempt from taxation.
A.R.S. § 42-11125