Ariz. Admin. Code § 15-5-2104
Current through Register Vol. 30, No. 50, December 13, 2024
A person engaged in business under the utilities classification may deduct from the tax base gross receipts from sales of electricity, gas, or water, delivered through transmission lines or pipelines to a point in another state or country, from a point in this state and used outside this state.
Ariz. Admin. Code § R15-5-2104