Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5011
Conditional sales
42-5011 . Conditional sales For the purpose of computing the tax levied by this article, conditional sales shall be treated as credit sales and the tax shall be paid only upon the amounts received under such conditional sales contracts, but if the seller transfers his interest in such contract to a third person, he shall pay upon the full sale price of the commodity unless a record is kept of payments thereafter made on the contract in such manner that the department may at all times ascertain from the records of the seller the amount paid thereon by the purchaser. If at any time the department cannot so ascertain the amount paid thereon, the tax shall become due and payable as to any amounts not shown to be paid by the records of the seller or to the satisfaction of the department.
Source: view the official text
In this chapter (40 sections)
- 42-5001 · Definitions
- 42-5002 · Exclusions from gross income, receipts or proceeds
- 42-5003 · Administration and enforcement of article; employees; bonds
- 42-5004 · Department records
- 42-5005 · Transaction privilege tax and municipal privilege tax…
- 42-5006 · Taxpayer bonds; out of state licensed contractors and…
- 42-5007 · Taxpayer security; out of state prime contractors; definition
- 42-5008 · Levy of tax; purposes; distribution
- 42-5008.1 · Liability for amounts equal to retail transaction privilege…
- 42-5009 · Certificates establishing deductions; liability for making…
- 42-5010 · Rates; distribution base
- 42-5010.1 · Transaction privilege tax; additional rate increment
- 42-5011 · Conditional sales
- 42-5012 · Sales between affiliated persons
- 42-5013 · Partnerships
- 42-5014 · Return and payment of tax; estimated tax; extensions;…
- 42-5015 · Filing by electronic means
- 42-5016 · Credit for telecommunications service revenue reductions
- 42-5017 · Credit for accounting and reporting expenses; definition
- 42-5018 · Method of payment
- 42-5019 · Reporting sales made in more than one class
- 42-5020 · Persons engaged in more than one business
- 42-5021 · Payment of additional taxes after audit
- 42-5022 · Burden of proving sale not at retail
- 42-5023 · Presumption as to tax base
- 42-5024 · Personal liability for tax; remedies for collection
- 42-5025 · Failure or refusal to permit examination of records;…
- 42-5026 · Failure to file return; notice; hearing; levy of tax
- 42-5027 · Enjoining defaulting taxpayer from continuing in business
- 42-5028 · Failure to pay; personal liability
- 42-5029 · Remission and distribution of monies; withholding; definition
- 42-5029.1 · Qualifying Indian tribe; report; accounting procedures;…
- 42-5029.2 · Distribution of revenues for education; definitions
- 42-5030 · Transfers to the Arizona convention center development fund;…
- 42-5030.1 · Distribution of revenues for school facilities
- 42-5031 · Distribution of multipurpose facility revenues to district
- 42-5031.1 · Distribution of revenues for Indian tribal postsecondary…
- 42-5032 · Distribution of bridge construction and highway improvement…
- 42-5032.1 · Distribution of revenues for tourism and sports authority
- 42-5032.2 · Distribution of revenues for city, town or county…