Ariz. Admin. Code § 15-5-102

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-5-102 - Casual Activities or Sales

A. Gross receipts from a casual activity or sale are not taxable under the retail classification.

B. Except as otherwise provided in R15-5-2002, a retailer, including as a marketplace facilitator or remote seller, cannot engage in a casual sale of tangible personal property of the same type or character as that which the person regularly sells at retail. A marketplace facilitator is deemed to regularly sell any tangible personal property sold on its marketplace.

Ariz. Admin. Code § R15-5-102

Adopted effective August 9, 1993 (Supp. 93-3). Amended by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.