Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2351 - Purchases by Non-U.S. Citizens

Ariz. Admin. Code § 15-5-2351

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Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-5-2351 - Purchases by Non-U.S. Citizens

Purchases of tangible personal property by non-U.S. citizens shall be subject to the use tax unless otherwise exempt.

Ariz. Admin. Code § R15-5-2351

Adopted effective September 29, 1993 (Supp. 93-3).