Ariz. Admin. Code § 15-5-2344
Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-5-2344 - Postage StampsA. The purchase of postage stamps is not subject to use tax if the stamps are purchased for the purpose of transporting mail.B. The purchase of postage stamps is subject to use tax if the stamps are purchased for any purpose other than transporting mail.C. The Department shall presume that a postage stamp is purchased for a purpose other than transporting mail if the postage stamp is purchased for at least 50% more than its face value. A purchaser may overcome the presumption; however, the burden of proof will remain on the purchaser.D. The purchase of cancelled postage stamps is subject to use tax.Ariz. Admin. Code § R15-5-2344
New Section adopted by final rulemaking at 6 A.A.R. 4112, effective October 4, 2000 (Supp. 00-4).