Arizona Laws 42-5034. Determination of place of business for distribution of tax monies
A. For the purpose of determining the location of a business for purposes of this chapter, a taxpayer shall be deemed to be engaged in business as classified under:
Terms Used In Arizona Laws 42-5034
- Business: includes all activities or acts, personal or corporate, that are engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but does not include either:
(a) Casual activities or sales. See Arizona Laws 42-5001
- Department: means the department of revenue. See Arizona Laws 42-1001
- Personal property: All property that is not real property.
- Personal property: includes property of every kind, both tangible and intangible, that is not included as real estate. See Arizona Laws 42-11001
- Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatever, including consignment transactions and auctions and transactions facilitated by a marketplace facilitator on behalf of a marketplace seller, of tangible personal property or other activities taxable under this chapter, for a consideration, and includes:
(a) Any transaction by which the possession of property is transferred but the seller retains the title as security for the payment of the price. See Arizona Laws 42-5001
- Taxpayer: means any person who is liable for any tax imposed by this article. See Arizona Laws 42-5001
1. Section 42-5062, at the location where the transportation begins.
2. Section 42-5072, at the location where the oil, natural gas, limestone, sand, gravel or nonmetalliferous mineral product is extracted, mined, quarried or pumped.
3. Section 42-5063, at the location where the electricity, gas or water is delivered to the consumer.
4. Section 42-5064, at the location from which the messages or conversations by telephone or messages by telegraph are transmitted.
5. Section 42-5067, at the location where the oil or artificial or natural gas is delivered to the consumer.
6. Section 42-5074, in the case of dining cars, and section 42-5068, in each county or Indian reservation in which such cars are operated in the same proportion that the mileage of railroads in each county over which the cars are operated bears to the total mileage of railroads in the state over which the cars are operated.
7. Section 42-5065, at the location where the newspaper, magazine or other periodical or publication is published.
8. Section 42-5066, at the location where the job printing, engraving, embossing or copying is done.
9. Section 42-5061 and section 42-5352, subsection A, at the location where the sale is made.
10. Section 42-5074, except in the case of dining cars, in the county or Indian reservation where the restaurants, dining rooms, lunchrooms, lunchstands, soda fountains or similar establishments where articles of food or drink are sold for consumption on the premises are located.
11. Sections 42-5069, 42-5070, 42-5071 and 42-5073, at the location where the businesses therein enumerated are located or conducted.
B. For the purpose of determining a county’s proportion of use tax on the use or consumption of tangible personal property purchased from a utility business, the taxpayer is considered to be located in the county where the tangible personal property is used or consumed.
C. Except as provided in this section, if a taxpayer is engaged in business in locations in more than one county or in locations both in and outside Indian reservations, the business in which the taxpayer is engaged in each location shall be determined by the department, and each respective county and reservation shall be entitled to distribution of their share of taxes on the basis of the business engaged in by such taxpayer in that county.