Arizona Laws 28-9527. Transaction privilege tax prohibited
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A vehicle for hire owner, company or driver that has a permit issued pursuant to article 1 of this chapter is exempt from transaction privilege tax pursuant to sections 42-5062 and 42-6004 on income derived from transporting persons for hire.
Terms Used In Arizona Laws 28-9527
- Driver: means a person who drives or is in actual physical control of a vehicle. See Arizona Laws 28-101
- Owner: means :
(a) A person who holds the legal title of a vehicle. See Arizona Laws 28-101
- Vehicle for hire: means a taxi, livery vehicle or limousine. See Arizona Laws 28-9501