Ariz. Admin. Code § 15-5-2360

Current through Register Vol. 30, No. 45, November 8, 2024

Section R15-5-2360 - Government Purchases

A. Purchases of tangible personal property by any state or its political subdivisions are taxable.

B. Purchases by the Federal Government are not taxable.

Ariz. Admin. Code § R15-5-2360

Section R15-5-2360 renumbered from R15-5-2327 and amended effective September 29, 1993 (Supp. 93-3).