Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5040
Sourcing of certain transactions involving tangible personal property; definitions
Sourcing of certain transactions involving tangible personal property; definitions A. Except as provided in section 42-5075, retail sales of tangible personal property shall be sourced as follows:
# 1.
To th008.01, to the purchaser's location in this state if the seller receives the order at a business location outside this state or, if there is no delivery address, to the purchaser's billing address. B. A shared vehicle transaction shall be sourced as follows: 1. To the permanent street address of the registered shared vehicle owner if the shared vehicle is registered in this state.
# 2.
To the street address in this state where the shared vehicle owner resides while in this state if the shared vehicle is registered in another state or country.
# 3.
To the location of the shared vehicle at the car sharing start time if the shared vehicle owner does not reside in this state and the shared vehicle is registered in another state or country. C. For the purposes of subsection A of this section, an order is received when all of the information necessary to accept the order has been received by or on behalf of the seller, regardless of where the order is accepted or approved. The place of business or residence of the purchaser does not determine where the order is received. D. The gross receipts from leasing or renting tangible personal property shall be sourced as follows: 1. To the lessor's business location if the lessor has a business location in this state. 2. To the lessee's address if the lessor does not have a business location in this state or, if there is no lessee's address, to the lessee's billing address. The gross receipts are taxable when the property is shipped, delivered or otherwise brought into this state for use in this state. E. For the purposes of this section: 1. "Car sharing start time" has the same meaning prescribed in section 28-9601. 2. "Lessee's address" means the residential address of an individual lessee and the primary business address of any other lessee. 3. "Lessor's business location" means the business address that appears on the lessor's transaction privilege tax license.
# 4.
"Shared vehicle" has the same meaning prescribed in section 28-9601.
# 5.
"Shared vehicle owner" has the same meaning prescribed in section 28-9601.
# 6.
"Shared vehicle transaction" has the same meaning prescribed in section 28-9601.
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In this chapter (40 sections)
- 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
- 42-5072 · Mining classification; definition
- 42-5073 · Amusement classification