Statutes, codes, and regulations
Arizona Revised Statutes
Title 43 - TAXATION OF INCOMEChapter 11 - CORPORATIONS
Article 4 - UNIFORM DIVISION OF INCOME FOR TAX PURPOSES ACT
Section 43-1146 - Situs of sales of tangible personal property

Ariz. Rev. Stat. § 43-1146

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Current through L. 2024, ch. 259
Section 43-1146 - Situs of sales of tangible personal property

Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the F.O.B. point or other conditions of the sale.

A.R.S. § 43-1146