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PHOENIX CITY AUDITOR ISSUE INDEX
City of Phoenix
City Auditor Department
Privilege and Use Tax
Issue Index
Issue Issue Topic: Gross Income
Number
1.00 Advertising Income
1.50 Affiliated Companies or persons
2.00 Agency Relationship
3.00 Amusement Income
4.00 Auction Sales
4.20 Bankrupt Estate Income
4.50 Brokers
5.00 Cash Receipts Basis
6.00 Circulation Revenue
7.00 Coin Operated Machine Receipts
8.00 Computer Hardware
9.00 Computer Software
10.0 Computer Time Rentals
11.0 Concession Income
12.0 Contracting
13.0 Contractor
13.1 Consignments
14.0 Construction Advances
15.0 Consulting Services
16.0 Contributions
17.0 Cost Reimbursement
18.0 Customer Reimbursements
19.0 Doing Business
20.0 Equipment Rental
21.0 Excess Tax Collected
22.0 Forfeited Deposits
23.0 Forming a Partnership
24.0 Freight
24.5 Franchise Fees
25.0 Gratuities
26.0 Gross Income
27.0 Gross Receipts
28.0 Hotel Lodging
28.5 Interpretation of Taxing Statutes
29.0 Improvements
30.0 Installation
30.1 Insurance
31.0 Interdivisional Sales
32.0 Late Charges
33.0 Leasing
34.0 Legislatively Mandated Payments
35.0 Licensing
36.0 Maintenance
37.0 Make Ready Charges
38.0 Membership Fees
39.0 Miscellaneous Income
40.0 Miscellaneous Sales
41.0 Mortuary Service Income
42.0 One Commercial Rental Property
42.5 Owner Builder
42.7 Partnerships
43.0 Primary Business Activity
44.0 Prime Contractor
45.0 Printing
46.0 Private Clubs
47.0 Profit Sharing Receipts
48.0 Protection Services
49.0 Purchasing Agent
50.0 Refinancing Arrangements
51.0 Rental Income
52.0 Restaurant Income
53.0 Retail Sales
54.0 Sale
54.1 Sales - Gift Certificates
55.0 Sale of Equity Position to Partner
56.0 Sale of Fuel
57.0 Sale of Repossessed Cars
58.0 Sales To Credit Union
59.0 Sales To Indians
59.5 Sales to Related Parties
59.7 Section 8 Low Income Housing
60.0 Security Charges
60.2 Security Deposits
61.0 Service Agreements
62.0 Service Income
62.5 Speculative Builder
62.7 Telecommunications Tax
63.0 Telephone Revenue
64.0 Temporary Service
65.0 Trading Stamps
65.1 Transportation (Intrastate)
65.5 Transporting for Hire
66.0 Valet Services
66.5 Wagering (Racetrack) Income
Issue Topic: Deduction/Exemption
67.0 Bad Debts
67.5 Burden of Proof-exemptions
68.0 Business Expense
69.0 Casual Activity
70.0 Claimed Exemption
71.0 Contracting (Direct Labor
72.0 Contracting (Sale Price of Land)
73.0 Contracting (Standard Deduction)
73.5 Credit Memos
74.0 Default
75.0 Deposits
76.0 Diesel Fuel
77.0 Disallowed Deductions
78.0 Discounts
79.0 Double Taxation
80.0 Electric Generating Equipment
80.1 Entertainment Items Used to
80.5 Exemption Certificates
81.0 Exempt Organizations
81.1 Expendable Materials
82.0 Factoring Sales Tax
83.0 Food (Accessory Items)
84.0 Food (Primary Container)
85.0 Food (Residential Consumption)
86.0 Food Sales
87.0 Hospital Sales
87.1 Income Producing Capital
87.1 Incorporation Into Manufactured
87.2 Interpretation of Exemption
87.3 Interstate Telecommunication
87.4 Job Printing
87.5 Lease for Release
88.0 Machinery Used Directly
89.0 Manufacturer
90.0 Manufacturing
91.0 Mining Equipment & Supplies
91.0 Motor Carrier Tax
91.1 Non Licensed Business
92.0 Non-Profit Organizations
93.0 Off Site Improvement Deductions
94.0 Out of City Contracting
94.1 Out of City Leases
95.0 Out of City Sales
95.1 Out of State Sales
96.0 Overpayment of Tax
97.0 Owner Builder
97.5 Preemption
98.0 Prescription Drugs
99.0 Processing
100. Rebates/Discounts/Refunds/Credit
101. Repair Services
102. Replacement Parts
103. Sale for Re-Lease
104. Sale for Resale
105. Sale of Parts
105. Sales of Advertising Supplements
106. Sales Tax
106. Sales to Contractor
107. Sales to Schools
108. Sales to the County
109. Sales to U.S.Govt.
110. Service Labor Deduction
111. Services
112. Specialty Manufacturer
113. Subcontractor
114. Tax Collected
115. Tax Paid to Another Agency
115. Tax Paid on Behalf of Taxpayer
115. Tax on a Tax
115. Trade-ins
115. Vending Machines
116. Wages
117. Warehouse Labor
Issue Topic: Use Tax
118. Automobile Purchase
118. Casual Purchases
119. Complimentary Items
120. Component/Ingredient
121. Constitutionality of Use Tax
122. Demonstrators
123. Employee Apartments
124. Employee Meals
125. Equity
126. Exchange or Barter
127. Expendable Items
127. Freight
128. Fuel Purchases
128. Incidence of Tax
128. Income Producing Capital
129. Inconsequential Property
129. Inter Company Transfers
130. Internal Use of Products
131. Investment Purchases
131. Labor Charges
132. Location of Property
132. Manufacturing
132. Model Homes
132. Motor Carrier Tax (in lieu of)
133. Out of City Sale
133. Owner-Builder
134. Parts
134. Purchases less than $1000
134. Presumption of Use Tax
135. Purchases from Non-Retailer
136. Real Property
137. Resale Deductions
138. Tax Paid on Purchase
139. Used or Consumed
Issue Topic: Penalties/Interest
139. Use Tax - Equipment Rentals
140. Basis for Imposition of Penalties
141. Bona Fide Belief
142. Business Succession
142. Collector's waiver rule
142. Model City Code Collector's waiver
143. Delinquent Return
144. Failure to Obtain Privilege License
144. Failure to Provide Records
144. Failure to Change Reporting
145. Good Cause
146. Interest
146. Lockbox processing
147. Minimum Penalty
147. Old Code - Excess Tax Collected
148. Penalty (10% for Late
149. Penalty (10% Negligent or
149. Penalty (10% for Failure to Obtain
150. Penalty (25% Tax Collected But
151. Penalty (25% False or Fraudulent
152. Penalty (25% Delinquencies of 120
153. Penalty Calculation Method
154. Prudent Businessman
154. Model Code Failure to File
154. Model Code Late Payment
Issue Topic: Penalties/Interest
154. Model Code Failure to File on
154. Model Code Negligence
154. Model Code Fraud or Evasion
154. Model Code Reasonable Cause
154. Model Code Penalty Waiver or
154. Model Code Collection of Excess
154. Model Code Failure to Furnish
Issue Topic: Audit Process
155. Accounting Method
156. Accrual Method
157. Amended Return
158. Assessment Withdrawal
159. Audit Period
160. Audit Process
161. Audit Scope
162. Classification of Taxpayer
163. Clerical Error
164. Co-Mingling Receipts
165. Completed Job Accounting
166. Computational Errors
167. Consolidated Reporting
168. Definition of Consumer
169. Disallowance Factor
170. Employees
171. Error Projection
172. Estimated Assessment
173. Estimated Gross Receipts
174. Estimation Method
175. Estoppel
176. Exemption
177. Filing a Return
178. Government Function
179. Gross Income Presumed Taxable
Issue Topic: Audit Process
180. License Cancellation
181. Methodology of Audit
182. Nexus to Tax
183. Notice of Tax Liability
184. Notice of Intent to Audit
184. Party Assessed
185. Post Audit Conference
185. Proof of Payment
186. Reassessment
187. Reaudit
188. Records
189. Retroactive Application of
190. Revised Assessment
191. Rule of Prospective Application
192. Sampling
193. Self Reported Deficiencies
194. Statute of Limitations
195. Successor Liability
196. Successor Lien
197. Taxes Collected
Issue Topic: Hearing Process
198. Accord and Satisfaction
199. Additional Documentation
200. Bankruptcy
201. Burden of Proof
202. Business Succession Law -
203. Casual Sale
204. Claim for Attorneys Fees
204. Collateral Estoppel
205. Collection Matters
206. Constitutional Issues
207. Documentation
208. Due Process
209. Evidence
210. Extension
211. Interstate Commerce
212. Jeopardy
213. Jurisdiction
214. Motion to Dismiss
215. Mutually Exclusive Taxes (Privilege
216. New Issue Raised at Hearing
217. Notice
218. Protest Letter
219. Refund
220. Refund Request
220. Reliance
Issue Topic: Hearing Process
221. Reopen Hearing
222. Rules/Regulations
222. Standing to Challenge Tax
223. State Law
223. Statutory Construction
223. Substance Over Form
224. Tax Due
225. Tax Entities
226. Timeliness
227. Withdrawal of Protest