Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-133 - Delivery Charges in Connection with Retail Sales

Ariz. Admin. Code § 15-5-133

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-5-133 - Delivery Charges in Connection with Retail Sales
A. A charge by a retailer for delivery from the retailer's location to the purchaser's location, if separately stated on the sales invoice, is not taxable.
B. When the freight cost is incurred any time prior to the time of the retail sale, such cost is part of the gross sale and, therefore, subject to the tax.

Ariz. Admin. Code § R15-5-133

Renumbered from R15-5-1820 and amended effective August 9, 1993 (Supp. 93-3).