Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5038
Transaction and privilege taxes independent of other taxes
Official textazleg.gov
42-5038 . Transaction and privilege taxes independent of other taxes Taxes imposed by this article shall be in addition to all other licenses and taxes levied by law, whether as a condition precedent to engaging in any business taxable under this article or for any other purpose.
Source: view the official text
In this chapter (40 sections)
- 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…
- 42-5032.3 · Distribution of revenues for county stadium district;…
- 42-5033 · Special census
- 42-5033.1 · Use of population estimates for state shared revenues
- 42-5034 · Determination of place of business for distribution of tax…
- 42-5034.1 · Mobile telecommunications services; definitions
- 42-5035 · Use of share of tax monies by counties; inclusion of estimate…
- 42-5036 · Procedure upon variance between county share of tax monies…
- 42-5037 · Notices
- 42-5038 · Transaction and privilege taxes independent of other taxes
- 42-5039 · Qualified destination management companies; definitions
- 42-5040 · Sourcing of certain transactions involving tangible personal…
- 42-5040.1 · Sourcing of tangible personal property; third-party service…
- 42-5041 · Assessment of fees; integrated tax system modernization…
- 42-5042 · Online lodging operators; requirements; civil penalty;…
- 42-5043 · Liability; marketplace facilitators; remote sellers; refund…
- 42-5044 · Nexus; out-of-state businesses; threshold; applicability;…
- 42-5045 · Youth business; exemption from tax
- 42-5061 · Retail classification; definitions
- 42-5062 · Transporting classification
- 42-5063 · Utilities classification; definitions
- 42-5064 · Telecommunications classification; definitions
- 42-5065 · Publication classification; definition
- 42-5066 · Job printing classification
- 42-5067 · Pipeline classification
- 42-5068 · Private car line classification
- 42-5069 · Commercial lease classification; definitions
- 42-5070 · Transient lodging classification; definition
- 42-5071 · Personal property rental classification; definitions