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 (superseded by legislation, see A.R.S. 42-5075.J.)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.


1996-2014 Michael G. Galloway

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