| 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 |
Regulation ___-120.1 is repealed, with an effective date of July 1, 2013.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 |
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(Repealed by the 1995 Amendments) |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.
|