Ariz. Admin. Code § 15-5-2301

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

Section R15-5-2301 - Definitions

In this Article:

1. "Purchases" means purchase for storage, use, or consumption in Arizona.

2. "Retailer" has the same meaning as prescribed in A.R.S. § 42-5151, but does not include a marketplace facilitator or remote seller who meets the threshold requirements in A.R.S. § 42-5044.

3. "Utility business" has the same meaning as prescribed in A.R.S. § 42-5151.

Ariz. Admin. Code § R15-5-2301

Repealed effective July 23, 1985 (Supp. 85-4). New Section R15-5-2301adopted effective December 6, 1990 (Supp. 90-4). Amended effective September 29, 1993 (Supp. 93-3). Amended by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.