Arizona Department of Revenue
of Revenue is the state agency responsible the administration and collection
of almost all state and county, and some municipal taxes. Its
Gale Garriott, a long time practicing attorney in the state and
local tax field.
Department has recently started publishing some, but not all, of its hearing
officer and Director decisions. Below are the Department's published
rulings categorized by the type of tax.
It frequently issues rulings on all areas of taxation, and related
matters, that it is responsible for administering. While the rulings are
not legally binding, and not adopted under procedures that exist for adopting
regulations, they do state the Department's position and provide guidance on
areas where the law is not clear.
PRIVATE TAXPAYER RULINGS