ARTICLE I - GENERAL CONDITIONS AND DEFINITIONS

Print Version Section Description
PV 1 Words of tense, number and gender; code references.
PV 100 General definitions.
PV 110 Definitions: income-producing capital equipment.
PV 115 Definitions: computer software; custom computer programming. (Reg. 115.1)
PV 120 Is repealed, with an effective date of July 1, 2013.  (Reg. 120.1)

ARTICLE II - DETERMINATION OF GROSS INCOME

Print Version Section Description
PV 200 Determination of gross income: in general.
PV 210 Determination of gross income: transactions between affiliated companies or persons.
PV 220 Determination of gross income: artificially contrived transactions.
PV 230 Determination of gross income based upon method of reporting.
PV 240 Exclusion of cash discounts, returns, refunds, trade-in values, vendor-issued coupons, and rebates from gross income.
PV 250 Exclusion of combined tax from gross income; itemization; notice; limitations.
PV 260 Exclusion of fees and taxes from gross income; limitations.
PV 265 (Option #NN) Tax credit offset for cable license fees.
PV 266 Exclusion of motor carrier revenues from gross income.
PV 270 Exclusion of gross income of persons deemed not engaged in business.
PV 280 (Reserved for Local Option #B)
PV 285 (Reserved for Local Option #C)
PV 290 (Reserved for Local Option #D)

ARTICLE III - LICENSING & RECORDKEEPING (Also: Appendix I)

Print Version Section Description
PV 300 Licensing requirements.
PV 310 Licensing: special requirements.
PV 320 Licensing fees: annual renewal; renewal fees.
PV 330 Licensing: duration; transferability; display; penalties; penalty waiver; relicensing; fee collectible as if taxes.
PV 340 Licensing: cancellation; revocation.
PV 350 Operating without a license.
PV 360 Recordkeeping requirements. 
PV 362 Recordkeeping:income. 
PV 364 Recordkeeping: expenditures. 
PV 370 Recordkeeping:claim of exclusion, exemption, deduction, or credit; documentation; liability.
PV 372 Proof of exemption: sale for resale; sale, rental, lease, or license of rental equipment.
PV 380 Inadequate or unsuitable records.

ARTICLE IV - PRIVILEGE TAXES

Print Version Section Description
PV 400 Imposition of Privilege Taxes; presumption.
PV 405 Advertising.  (Reg. 405.1, Reg. 405.2) (See also Tucson city page)
PV 407 (Reserved) (See Phoenix city page)
PV 410 Amusements, exhibitions, and similar activities.
PV 415 Construction contracting: construction contractors.  (Reg. 415.1, Reg. 415.2)
PV 415.1 Liability for MRRA amounts equal to Retail transaction privilege tax due.)
PV 416 Construction contracting: speculative builders. 
PV 417 Construction contracting: owner-builders who are not speculative builders.
PV 418 (Reserved)
PV 420 (Reserved for Local Option #P)
PV 422 Jet fuel sales. (Reserved for Local Option #LL)
PV 425 Job printing.  (Reg. 425.1)
PV 427 Manufactured buildings
PV 430 Timbering, and other extraction.
PV 432 Mining.
PV 435 Publishing and periodicals distribution.  (Reg. 435.1)
PV 440 (Reserved for Local Option #Q)
PV 444 Hotels.
PV 445 Rental, leasing, and licensing for use of real property.  (Reg. 445.1 and Reg. 445.3)
PV 446 (Reserved) (See Phoenix city page)
PV 447 (Option #6) Rental, leasing, or licensing for use of real property: additional tax upon transient lodging.
PV 450 Rental, leasing and licensing for use of tangible personal property. (Reg. 450.1, Reg. 450.2, Reg. 450.3)
PV 452 (Reserved) (See Phoenix city page)
PV 455 Restaurants and bars.
PV 460 Retail sales: measure of tax; burden of proof; exclusions.
PV 462 Retail sales: food for home consumption.
PV 465 Retail sales: exemptions.
PV 470 Telecommunication services.  (Reg. 470.1)
PV 475 Transporting for hire.  (Reg. 475.1)
PV 480 Utility services.
PV 485 Wastewater removal services

ARTICLE V - ADMINISTRATION (Also: Appendix I)

Print Version Section Description
PV 500 Administration of this Chapter; rule making.
PV 510 Divulging of information prohibited; exceptions allowing disclosure.
PV 515 Duties of the Taxpayer Problem Resolution Officer.
PV 516 Taxpayer assistance orders.
PV 517 Basis for evaluating employee performance.
PV 520 Reporting and payment of tax.
PV 530 When tax due; when delinquent; verification of return; extensions.
PV 540 Interest and civil penalties.
PV 541 Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition.
PV 542 Prospective application of new law or interpretation or application of law.
PV 545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
PV 546 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules.
PV 550 Limitation periods.
PV 553 Examination of taxpayer records; joint audits.
PV 555 Tax Collector may examine books and other records; failure to provide records.
PV 556 No additional audits or proposed assessments; exceptions.
PV 560 Erroneous payment of tax; credits and refunds; limitations.
PV 565 Payment of tax by incorrect taxpayer or to the incorrect Arizona city or town.
PV 567 (Reserved)
PV 570 Administrative review; petition for hearing or for redetermination; finality of order.
PV 571 Jeopardy assessments.  (Reg. 571.1)
PV 572 Expedited review of jeopardy assessments.
PV 575 Judicial review.
PV 577 Refunds of taxes paid under protest.
PV 578 Reimbursement of fees and other costs; definitions.
PV 580 Criminal penalties.
PV 590 Civil actions.
PV 595 Collection of taxes when there is succession in and/or cessation of business.
PV 596 Agreement for installment payments of tax.
PV 597 Private taxpayer rulings; request; revocation or modification; definition.

ARTICLE VI - USE TAX (Option #15)

Print Version Section Description
PV 600 Use tax: definitions.
PV 601 (Reserved) (See Tucson city page)
PV 602 (Reserved) (See Tucson city page)
PV 610 Use tax: imposition of tax; presumption.
PV 620 Use tax: liability for tax.
PV 630 Use tax: recordkeeping requirements.
PV 640 Use tax: credit for equivalent excise taxes paid to another jurisdiction.
PV 650 Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter; limitation.
PV 660 Use tax: exemptions.

ARTICLE VII. ACCESS TO CARE TAX

Print Version Section Description
PV 700 LEGISLATIVE INTENT
PV 701 DEFINITIONS
PV 705 CREATION OF ACCESS TO CARE FUND.
PV 710 IMPOSITION OF ACCESS TO CARE TAX AND RATE.
PV 715 COLLECTION OF TAX.
PV 720 USE OF ACCESS TO CARE TAX FUND.
PV 725 TRANSFER TO AHCCCS.
PV 730 NO IMPACT ON PATIENTS OR PAYERS.
PV 735 REQUIREMENTS FOR IMPLEMENTATION.
PV 740 TERMINATION.
PV 745 IMPACT OF TERMINATION OR RECOUPMENT
PV 750 INTEREST AND PENALTIES.
PV 755 EXAMINATION OF BOOKS AND RECORDS; FAILURE TO PROVIDE RECORDS.

ARTICLE VIII - See Prescott, Williams, Winslow and Yuma

Prescott, AZ

Williams, AZ

Winslow, AZ

Yuma, AZ

REGULATIONS

Print Version Section Description
PV 100.1 Brokers.
PV 100.2 Delivery, installation, or other direct customer services.
PV 100.3 Retailers.
PV 100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans.
PV 100.5 Remediation contracting.
PV 115.1 Computer hardware, software, and data services.
PV 120.1 Is repealed, with an effective date of July 1, 2013.
PV 200.1 When deposits are included in gross income.
PV 250.1 Excess tax collected.
PV 270.1 Proprietary activities of municipalities are not considered activities of a governmental entity.
PV 270.2 Proprietary clubs.
PV 405.1 Local advertising examples.
PV 405.2 Advertising activity within the City.
PV 407.1 (Reserved) (See Phoenix city page)
PV 415.1 Distinction between the categories of construction contracting.
PV 415.2 Distinction between construction contracting and certain related activities.
PV 415.3 Construction contracting; tax rate effective date.
PV 416.1 Speculative builders: homeowner's bona fide non-business sale of a family residence.
PV 416.2 Reconstruction contracting.
PV 425.1 Distinction between job printing and certain related activities.
PV 435.1 Distinction between publishing of periodicals and certain related activities.
PV 435.2 Advertising income of publishers and distributors of newspapers and other periodicals.
PV 445.1 When the rental, leasing, and licensing of real property is exempt as "casual".
PV 445.2 (Repealed by the 1995 Amendments)
PV 445.3 Rental, leasing, and licensing of real property as lodging: room and board; furnished lodging.
PV 450.1 Distinction between rental, leasing, and licensing for use of tangible personal property and certain related activities.
PV 450.2 Rental, leasing, and licensing for use of tangible personal property: membership fees; other charges.
PV 450.3 Rental, leasing, and licensing for use of equipment with operator.
PV 450.4 Rental, leasing, and licensing for use of tangible personal property: semi-permanently or permanently installed tangible personal property.
PV 450.5 Rental, leasing, and licensing for use of tangible personal property: delivery, installation, repair, and maintenance charges.
PV 455.1 Gratuities related to restaurant activity.
PV 460.1 Distinction between retail sales and certain other transfers of tangible personal property.
PV 460.2 Retail sales: trading stamp company transactions.
PV 460.3 Retail sales: membership fees of retailers.
PV 460.4 Retail sales: professional services.
PV 460.5 Retail sales: monetized bullion; numismatic value of coins.
PV 460.6 Retail sales: consignment sales.
PV 465.1 Retail sales: repair services.
PV 465.2 Retail sales: warranty, maintenance, and similar service contracts.
PV 465.3 Retail sales: sale of containers, paper products, and labels.
PV 465.4 Retail sales: aircraft acquired for use outside the State.
PV 470.1 Telecommunication services.
PV 475.1 Distinction between transporting for hire and certain related activities.
PV 520.1 Reports made to the City.
PV 520.2 Change of method of reporting.
PV 555.1 Administrative Request for the attendance of witnesses or the production of documents; service thereof, remedies and penalties for failure to respond.
PV 571.1 Collection of tax in jeopardy.
300 Series regulations removed 1/01/2015.  Prior versions kept here for reference.