Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5123
Records of transaction
Official textazleg.gov
Records of transaction Nonaffiliated Indians and non-Indian vendors shall maintain sufficient documentation of their taxable and nontaxable gross proceedsxable gross proceeds and gross income, to enable the department to determine which transactions are subject to transaction privilege tax. Any gross proceeds and gross income that cannot be identified as nontaxable is considered taxable.
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In this chapter (40 sections)
- 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
- 42-5201 · Definitions