Arizona Laws 42-5403. Administration of tax; distribution of revenues
A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article.
Terms Used In Arizona Laws 42-5403
- Department: means the department of revenue. See Arizona Laws 42-1001
- Prepaid wireless telecommunications service: means a commercial mobile radio service, as defined by 47 C. See Arizona Laws 42-5401
- Retail sale of prepaid wireless telecommunications service: means a sale of prepaid wireless telecommunications service by a seller for any purpose other than resale. See Arizona Laws 42-5401
- 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
- Seller: means a person who sells prepaid wireless telecommunications service to another person. See Arizona Laws 42-5401
B. A separate bond is not required of employees of the department in administering this article.
C. The procedures for a seller of prepaid wireless telecommunications service to document a sale that is not a retail sale of prepaid wireless telecommunications service shall be substantially similar to the procedures for documenting sale for resale transactions under the retail classification pursuant to sections 42-5009 and 42-5061.
D. The department shall separately account for the monies paid under this article and shall deposit, pursuant to sections 35-146 and 35-147, the net revenues collected under this article in the emergency telecommunications services revolving fund established by section 41-704.