Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5122
Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians
Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians The taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income derived from any of the following: 2. Business activities performed by a nonaffiliated Indian or non-Indian vendor on an Indian reservation for the Indian tribe, tribal entity or affiliated Indian. 3. Contracting activities performed on an Indian reservation by the Indian tribe, tribally owned business, tribal entity or affiliated Indian. 4. Contracting activities performed for the Indian tribe, tribally owned business, tribal entity or affiliated Indian on the Indian reservation by a nonaffiliated Indian or non-Indian contractor. 5. Retail sales of tangible personal property to the Indian tribe, tribally owned business, tribal entity or affiliated Indian if the sale of tangible personal property takes place on the Indian reservation. A sale is deemed to take place on the Indian reservation if the tangible personal property is ordered from and delivered on an Indian reservation. 6. The sale of a motor vehicle to an enrolled member of an Indian tribe who resides on the Indian reservation established for that Indian tribe.
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In this chapter (40 sections)
- 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
- 42-5074 · Restaurant classification
- 42-5075 · Prime contracting classification; exemptions; definitions
- 42-5076 · Online lodging marketplace classification; definitions
- 42-5101 · Definitions
- 42-5102 · Tax exemption for sales of food; nonexempt sales
- 42-5104 · Records of sales
- 42-5106 · Rules
- 42-5121 · Definitions
- 42-5122 · Tax exemption; sales to Indian tribes, tribally owned…
- 42-5123 · Records of transaction
- 42-5151 · Definitions
- 42-5152 · Presumption
- 42-5153 · Exclusions from sales price
- 42-5154 · Registration of retailers
- 42-5155 · Levy of tax; tax rate; purchaser's liability
- 42-5156 · Tangible personal property provided under a service contract…
- 42-5157 · Motor vehicles removed from inventory; service vehicles
- 42-5158 · Motor vehicles used by motor vehicle manufacturers
- 42-5159 · Exemptions
- 42-5160 · Liability for tax
- 42-5161 · Collection from purchaser; receipt; tax as debt to state
- 42-5162 · Monthly return; time for payment; extension of time;…
- 42-5163 · Personal liability for tax; remedies for collection
- 42-5164 · Disposition of revenue
- 42-5165 · Retailer; advertising absorption of tax prohibited; penalty
- 42-5166 · Diesel fuel imported and used by locomotives; exemption
- 42-5167 · Use tax direct payment
- 42-5168 · Use tax percentage based reporting; definitions