Article 1 - GENERAL ADMINISTRATIVE PROVISIONS

Section 42-5001 - Definitions
Section 42-5002 - Exclusions from gross income, receipts or proceeds
Section 42-5003 - Administration and enforcement of article; employees; bonds
Section 42-5004 - Department records
Section 42-5005 - Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification
Section 42-5006 - Taxpayer bonds; out of state licensed contractors and manufactured building dealers
Section 42-5007 - Taxpayer security; out-of-state prime contractors; definition
Section 42-5008 - Levy of tax; purposes; distribution
Section 42-5008.01 - Liability for amounts equal to retail transaction privilege tax due
Section 42-5009 - Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions
Section 42-5010 - Rates; distribution base
Section 42-5010.01 - Transaction privilege tax; additional rate increment
Section 42-5011 - Conditional sales
Section 42-5012 - Sales between affiliated persons
Section 42-5013 - Partnerships
Section 42-5014 - Return and payment of tax; estimated tax; extensions; abatements; definitions
Section 42-5015 - Filing by electronic means
Section 42-5016 - Credit for telecommunications service revenue reductions
Section 42-5017 - Credit for accounting and reporting expenses; definition
Section 42-5018 - Method of payment
Section 42-5019 - Reporting sales made in more than one class
Section 42-5020 - Persons engaged in more than one business
Section 42-5021 - Payment of additional taxes after audit
Section 42-5022 - Burden of proving sale not at retail
Section 42-5023 - Presumption as to tax base
Section 42-5024 - Personal liability for tax; remedies for collection
Section 42-5025 - Failure or refusal to permit examination of records; classification
Section 42-5026 - Failure to file return; notice; hearing; levy of tax
Section 42-5027 - Enjoining defaulting taxpayer from continuing in business
Section 42-5028 - Failure to pay; personal liability
Section 42-5029 - [Effective Until 1/1/2025] Remission and distribution of monies; withholding; definition
Section 42-5029 - [Effective 1/1/2025] Remission and distribution of monies; withholding; definition
Section 42-5029.01 - Qualifying Indian tribe; report; accounting procedures; definitions
Section 42-5029.02 - Distribution of revenues for education; definitions
Section 42-5030 - Transfers to the Arizona convention center development fund; distributions
Section 42-5030.01 - Distribution of revenues for school facilities
Section 42-5031 - Distribution of multipurpose facility revenues to district
Section 42-5031.01 - Distribution of revenues for Indian tribal postsecondary educational institutions; definition
Section 42-5032 - Distribution of bridge construction and highway improvement revenues to county; definitions
Section 42-5032.01 - Distribution of revenues for tourism and sports authority
Section 42-5032.02 - Distribution of revenues for city, town or county infrastructure improvements related to manufacturing facilities; definitions
Section 42-5033 - Special census
Section 42-5033.01 - Use of population estimates for state shared revenues
Section 42-5034 - Determination of place of business for distribution of tax monies
Section 42-5034.01 - Mobile telecommunications services; definitions
Section 42-5035 - Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
Section 42-5036 - Procedure upon variance between county share of tax monies received and budget estimate
Section 42-5037 - Notices
Section 42-5038 - Transaction and privilege taxes independent of other taxes
Section 42-5039 - Qualified destination management companies; definitions
Section 42-5040 - Sourcing of certain transactions involving tangible personal property; definitions
Section 42-5040.01 - [Effective ninety-one days after adjournment] Sourcing of tangible personal property; third-party service providers; certification
Section 42-5041 - Assessment of fees; integrated tax system modernization project; fund
Section 42-5042 - Online lodging operators; requirements; civil penalty; definitions
Section 42-5043 - Liability; marketplace facilitators; remote sellers; refund claims; audits; definition
Section 42-5044 - Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition