Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5157
Motor vehicles removed from inventory; service vehicles
42-5157 . Motor vehicles removed from inventory; service vehicles A. The tax imposed by this article on motor vehicles that are removed from inventory by a motor vehicle dealer as defined in section 28-4301, that are used directly in the conduct of the motor vehicle dealer's primary business and that are returned to the dealer's active sales inventory within one year after the date of the initial removal from inventory shall be levied and imposed on a monthly basis and shall be applied to 1/39 of the value of each new motor vehicle as determined by the manufacturer's suggested retail price and to 1/39 of the value of each used motor vehicle as determined by any industry-wide publication in common use and devoted to listing used car values. B. A service vehicle is not considered to be removed from inventory if the service vehicle is continuously available for sale. The department shall consider any service vehicle that remains a new motor vehicle as defined in section 28-4301 or that is treated as a new motor vehicle under title 28, chapter 10 to be continuously available for sale.
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In this chapter (40 sections)
- 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
- 42-5202 · Levy of tax
- 42-5203 · Sales at retail; exemption
- 42-5204 · Computation of the net severance base
- 42-5205 · Administration; allocation of revenues
- 42-5206 · Sales between affiliated persons
- 42-5251 · Definitions
- 42-5252 · Levy of tax; applicability