Arizona Department of Revenue

The Arizona Department of Revenue is the state agency responsible the administration and collection of almost all state and county, and some municipal taxes.  Its Director is Gale Garriott, a long time practicing attorney in the state and local tax field.

ADMINISTRATIVE DECISIONS

The 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.

• Transaction Privilege
• Individual Income
• Corporate Income
• Withholding
• Miscellaneous

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.

RULINGS

• Corporate Income

• Estate

• Fiduciary

• Individual Income

• Luxury

• Partnership

• Taxpayer Bill of Rights

• Transaction Privilege (Sales)

• Use

• Withholding

• General

PROCEDURES

• Corporate Income

• Individual Income

• Luxury

• Model City Tax Code

• Partnership

• Transaction Privilege (Sales)

• Unclaimed Property

• Withholding

• General

PRIVATE TAXPAYER RULINGS

• Corporate Income

• Estate

• Individual Income

• Transaction Privilege (Sales)

• Use and Luxury

• Other