TPT Decisions

(The summaries are prepared by the ADOR)

Case No. 200200180-S – 11/26/2003 – Architectural, engineering and design fees were taxable under the prime contracting classification and whether penalties were warranted. (superseded by legislation, see A.R.S. § 42-5075.J.)

Case No. 200200148-S – 8/25/2003 – Beer and wine labeled non-alcoholic, but which contain some alcohol, constitute alcoholic beverages and do not fall within the definition of food eligible to be sold by a qualified retailer exempt from the transaction privilege tax.

Case No. 200200106-S – 3/6/2003 – Taxpayer did not present reasonable cause for the abatement of penalties.

Case No. 200300086-S – 4/19/2004 – The sale of small electric generators for household and farm use are not exempt from the transaction privilege tax.

Case No. 200400092-S – 10/24/2005 - Gross receipts from green fees for the use of golf courses are subject to the transaction privilege tax under the amusement classification.