This spreadsheet does not identify decisions that are appealed.
The issues listed for the decisions may not include
all issues present in the case.
Case Number | Date | City | Classification | Code Section | Issue | Issue Section |
1 | 02/20/02 | Phoenix | Spec Builder | 416 | Tax Base | 416 |
4 | 07/10/01 | Phoenix | contracting | 415 | Penalty | 540 |
5 | 11/29/01 | Phoenix | Retail | 461 | Estimate | 545 |
9 | 04/06/02 | Phoenix | Residential Rental | 445 | SoL | 550 |
9 | 04/06/02 | Phoenix | Residential Rental | 445 | Payment | 540 |
12 | 10/25/02 | Phoenix | Restaurant | 455 | Liability | 300 |
13 | 04/12/02 | Phoenix | Spec Builder | 416 | Penalty | 540 |
14 | 04/25/02 | Phoenix | contracting | 415 | Tax Base | 415 |
16 | 04/16/02 | Peoria | contracting | 415 | Penalty | 540 |
17 | 04/22/02 | Marana | contracting | 415 | Tax Rate | 415 |
17 | 04/22/02 | Marana | contracting | 415 | Penalty | 540 |
18 | 08/30/02 | Phoenix | contracting | 415 | Penalty | 540 |
21 | 04/15/02 | Scottsdale | Spec Builder | 416 | Liability, Consideration. | 100 |
22 | 07/05/02 | Phoenix | rental | 545 | Penalty | 540 |
24 | 04/29/02 | Phoenix | Residential Rental | 445 | Interest | 540 |
25 | 07/19/02 | Tucson | transient lodging | 447 | Tax Base, Estimate | 446 |
26 | 06/03/02 | Phoenix | Penalty | 540 | ||
27 | 10/11/02 | Scottsdale | contracting | 415 | Taxpayer | 415 |
28 | 09/26/02 | Mesa | rental | 445 | Tax Base | 445 |
28 | 09/26/02 | Mesa | manufactured bldg | 427 | Tax Base | 427 |
29 | 05/03/02 | Phoenix | use tax | 620 | Taxable | 620 |
32 | 03/18/02 | Phoenix | Spec Builder | 416 | Tax Base | 210 |
33 | 04/01/02 | Phoenix | Penalty | 540 | ||
34 | 06/10/02 | Phoenix | rental | 445 | tax base | 210 |
36 | 06/24/02 | Peoria | rental | 445 | Liability | 445 |
36 | 06/24/02 | Peoria | rental | 445 | Penalty | 540 |
37 | 08/26/02 | Tempe | Spec Builder | 416 | Liability, Consideration. | 100 |
38 | 09/12/02 | Tucson | contracting | 415 | tax base | 210 |
39 | 08/26/02 | Tempe | contracting | 415 | successor liability | 595 |
39 | 08/26/02 | Tempe | contracting | 415 | Penalty | 540 |
42 | 12/30/02 | Tempe | contracting | 415 | Taxable | 415 |
43 | 01/06/03 | Mesa | contracting | 415 | retail, hospital | 465 |
44 | 08/13/02 | Phoenix | Spec Builder | 416 | Tax base | 416 |
48 | 11/06/02 | Scottsdale | Spec Builder | 416 | taxable | 416 |
49 | 11/13/02 | Tempe | Spec Builder | 416 | taxable | 416 |
52 | 10/14/02 | Phoenix | Spec Builder | 416 | Interest | 540 |
53 | 03/12/03 | Flagstaff | rental | 445 | casual | 445 |
53 | 03/12/03 | Flagstaff | rental | 445 | Interest | 540 |
54 | 04/02/03 | Phoenix | rental | 445 | Estimate | 545 |
55 | 06/26/03 | Phoenix | contracting | 415 | taxable | 415 |
56 | 12/20/02 | Mesa | contracting | 415 | sub | 415 |
59 | 11/07/03 | Tucson | retail | 460 | Taxable | 460 |
60 | 01/06/04 | Gilbert | rental | 445 | selective enforcement | 445 |
63 | 08/11/03 | Phoenix | retail | 460 | resale | 460 |
65 | 02/05/03 | Scottsdale | Spec Builder | 416 | tax base | 416 |
65 | 02/05/03 | Scottsdale | Spec Builder | 416 | Penalty | 540 |
66 | 01/24/03 | Scottsdale | use tax | 610 | Taxable | 620 |
67 | 04/14/03 | Tucson | contracting | 415 | taxable | 415 |
68 | 01/28/03 | mesa | Spec Builder | 416 | excess tax | 250 |
68 | 01/28/03 | mesa | Spec Builder | 416 | Penalty | 540 |
71 | 02/26/03 | Scottsdale | Spec Builder | 416 | time shares | 416 |
71 | 02/26/03 | Scottsdale | Spec Builder | 416 | time shares furniture | 416 |
75 | 02/28/03 | Phoenix | amusement | 410 | sampling, timing diff | 410 |
75 | 02/28/03 | Phoenix | amusement | 410 | telecom part of amusement | 410 |
75 | 02/28/03 | Phoenix | use tax | 620 | motor carrier exemption | 620 |
75 | 02/28/03 | Phoenix | use tax | 620 | installed signs | 620 |
75 | 02/28/03 | Phoenix | use tax | 620 | animations | 620 |
76 | 06/02/03 | snowflake | telecom | 470 | sourcing | 470 |
76 | 06/02/03 | snowflake | telecom | 470 | SOL | 550 |
77 | 07/27/04 | Phoenix | Spec Builder | 416 | improved real property | 416 |
79 | 10/02/03 | Phoenix | rental | 450 | tax base | 450 |
80 | 07/09/03 | Glendale+ | retail | 460 | exempt library | 465 |
80 | 07/09/03 | Glendale+ | retail | 460 | interest, penalty | 540 |
82 | 05/30/03 | Scottsdale | rental | 445 | rental | 445 |
84 | 04/01/03 | Tucson | contracting | 415 | Taxable | 415 |
85 | 04/08/03 | Phoenix | retail | 460 | contractor sale | 465 |
89 | 04/24/03 | Phoenix | rental | 450 | tax base | 450 |
90 | 07/24/03 | Phoenix | rental | 450 | Estimate | 545 |
92 | 03/20/03 | Phoenix | retail | 460 | exemption | 465 |
93 | 03/20/03 | Phoenix | retail | 460 | exemption | 465 |
97 | 09/08/03 | Flagstaff | manufactured bldg | 427 | Indian | 427 |
09/08/03 | Flagstaff | manufactured bldg | 427 | sampling | 427 | |
98 | 06/25/03 | Phoenix | Spec Builder | 416 | Penalty | 540 |
99 | 05/15/03 | Tucson | utility | 480 | Taxable | 480 |
102 | 07/03/03 | Phoenix | contracting | 415 | period | 415 |
104 | 07/10/03 | Phoenix | rental | 450 | refund sol | 560 |
105 | 05/12/03 | Phoenix | use tax | 620 | taxable | 620 |
107 | 08/16/04 | Phoenix | Spec Builder | 416 | tax base | 416 |
107 | 08/16/04 | Phoenix | Spec Builder | 416 | tax base | 416 |
108 | 04/30/03 | Tucson | contracting | 415 | contracting or retail | 415 |
109 | 08/25/03 | Phoenix | transient lodging | 447 | transient or rental | 447 |
110 | 07/25/03 | Phoenix | rental | 450 | taxable | 450 |
110 | 07/25/03 | Phoenix | rental | 450 | taxable | 450 |
110 | 07/25/03 | Phoenix | rental | 450 | interest | 540 |
111 | 02/16/04 | Flagstaff | retail | 460 | exempt sales; substantiation | 460 |
111 | 02/16/04 | Flagstaff | retail | 460 | successor liability | 595 |
111 | 02/16/04 | Flagstaff | retail | 460 | out-of-state sales | 460 |
112 | 07/31/03 | Tucson | contracting | 415 | excess tax | 250 |
115 | 07/29/03 | Phoenix | Spec Builder | 416 | Penalty | 540 |
119 | 09/11/03 | Phoenix | Spec Builder | 416 | tax base | 416 |
120 | 09/19/03 | Mesa | amusement | 410 | taxable | 410 |
121 | 11/03/03 | Tucson | Spec Builder | 416 | tax base | 416 |
122 | 11/03/03 | Tucson | owner builder | 417 | taxable | 417 |
122 | 11/03/03 | Tucson | owner builder | 417 | Penalty | 540 |
124 | 09/15/03 | Tucson | retail | 460 | resale | 465 |
125 | 10/23/03 | Scottsdale | Spec Builder | 416 | taxable successor | 416 |
126 | 11/03/03 | Tucson | contracting | 415 | taxable | 415 |
127 | 09/30/03 | Phoenix | contracting | 415 | Penalty | 540 |
128 | 09/16/03 | Phoenix | Spec Builder | 415 | interest | 540 |
130 | 11/17/03 | Phoenix | Penalty | 540 | ||
133 | 12/08/03 | Phoenix | rental license | 450 | rental or service | 450 |
134 | 12/22/03 | Tucson | rental | 445 | tax base | 450 |
135 | 05/27/04 | Phoenix | spec builder | 416 | proper taxpayer | 416 |
135 | 05/27/04 | Phoenix | spec builder | 416 | was there a sale | 416 |
137 | 06/28/04 | Phoenix | transient lodging | 444 | tax base gratuities | 444 |
137 | 06/28/04 | Phoenix | transient lodging | 444 | tax base cancellation | 444 |
137 | 06/28/04 | Phoenix | transient lodging | 444 | tax base, AV equipment | 450 |
141 | 02/24/04 | Tucson | restaurant | 455 | licensing real property for use | 445 |
142 | 02/24/04 | Tempe | retail | 460 | whether income producing equipment | 110, 465 |
145 | 02/24/04 | Phoenix | construction contractor | 415 | amount of income | 415 |
146 | 06/01/04 | Phoenix | restaurant | 455 | successor liability | 595 |
147 | 04/19/04 | Phoenix | retail | 460 | resale | 465 |
148 | 03/22/04 | Phoenix | rental | 445 | taxable | 445 |
149 | 10/14/04 | Gilbert | telecom | 470 | cable TV taxable | 470 |
150 | 10/14/04 | Paradise Va. | telecom | 470 | cable TV taxable | 470 |
150 | 10/14/04 | Gilbert, PV | telecom | 470 | arty fees | 578 |
150 | 10/14/04 | Gilbert, PV | telecom | 470 | SOL | 550 |
151 | 08/13/04 | Peoria+ | retail | 460 | resale | 460 |
151 | 08/13/04 | Peoria+ | Restaurant | 455 | restaurant or retail | 455 or 460 |
151 | 08/13/04 | Peoria+ | use tax | 620 | equipment | 465 |
151 | 08/13/04 | Peoria+ | use tax | 620 | Penalty | 540 |
151 | 08/13/04 | Peoria+ | fees | 578 | ||
151 | 08/13/04 | Peoria+ | use tax | 620 | SOL | 550 |
152 | 02/16/04 | Phoenix | contracting | 415 | construction manager | 415 |
153 | 08/02/04 | Bullhead City | contracting | 415 | taxable | 415 |
154 | 04/30/04 | Tucson | rental | 450 | surcharge taxable | 455 |
155 | 01/17/06 | Mesa | use tax | 620 | tax base | 620 |
157 | 08/24/04 | Fountain Hills | Spec Builder | 416 | taxable | 416 |
158 | 09/13/04 | Prescott | contracting | 415 | liable, tax base | 415 |
160 | 06/09/05 | Phoenix | transient lodging | 444 | tax base cancellation | 444 |
160 | 06/09/05 | Phoenix | restaurant | 455 | tax base cancellation | 455, 560c |
160 | 06/09/05 | Phoenix | restaurant | 455 | commission form restaurant | 455 |
160 | 06/09/05 | Phoenix | transportation | 475 | refund | 560C |
161 | 05/19/04 | Glendale | Spec Builder | 416 | taxable | 416 |
164 | 04/19/04 | Peoria | Spec Builder | 416 | taxable | 416 |
165 | 09/10/04 | Phoenix | advertising | 405 | which city taxable | 405 |
166, 167 & 170 | 05/20/05 | Mesa, Scottsdale Chandler | telecom | 470 | whether refund claim proper and timely | 560b, c, 570 |
169 | 05/28/05 | Scottsdale | retail | 444 | hotel broker in business | 444 |
171 | 07/02/04 | Tucson | contracting | 415 | warranty work | 415 |
173 | 11/03/04 | Phoenix | rental & use | 450, 610 | substantiation | 450, 610 |
175 | 06/07/04 | Phoenix | spec builder | 416 | interest abatement | 540 |
176 | 07/31/04 | Peoria | Spec Builder | 416 | tax base; value of lease | 416 |
177 | 02/21/05 | Phoenix | contracting, retail | 415, 460 | whether contracting or retail | 415, 460 |
177 | 02/21/05 | Phoenix | rental | 450 | rent with operator | 450 |
178 | 09/16/04 | Surprise | owner builder | 417 | successor liability | 595 |
180 | 10/18/04 | Bullhead City | Spec Builder | 416 | deduction for TPT | 416 |
180 | 10/18/04 | Bullhead City | Spec Builder | 416 | Penalty | 540 |
182 | 12/20/04 | Flagstaff | retail | 460 | direct customer service | 100, R100.2 460, 465 |
183 | 11/01/04 | Tucson | contracting | 415 | Estimate | 545 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | tax base cancellation | 444 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | tax base | 444 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | tax base | 444 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | tax base | 444 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | long distance telecom | 444, 470 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | meeting room | 445, 446 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | Laundry | 460 |
184 | 06/09/05 | Phoenix | transient lodging | 444 | valet parking | 460 |
185 | 10/20/04 | Tucson | Spec Builder | 416 | deductions | 416 |
185 | 10/20/04 | Tucson | Spec Builder | 416 | liability | 416 |
186 | 11/02/04 | Scottsdale | retail | 460 | AV Gas | 465 |
186 | 11/02/04 | Scottsdale | rental/license | 445 | taxable | 445 |
187 | 01/17/06 | Mesa | use tax | 620 | tax base | 620 |
188 | 10/04/04 | Tucson | Spec Builder | 416 | sale within 24 months | 416, 100 |
188 | 10/04/04 | Tucson | Spec Builder | 416 | land deduct | 416 |
190 | 09/13/04 | Tucson | rental | 445 | taxable | 445 |
192 | 11/19/04 | Tucson | Spec Builder | 416 | land deduct | 416 |
193 | 06/03/05 | Phoenix | not specified | refund substantiation | 560 | |
195 | 01/18/05 | Scottsdale | retail | 460 | underreport | 460 |
195 | 01/18/05 | Scottsdale | retail | 460 | out-of-state sales | 465 |
195 | 01/18/05 | Scottsdale | retail | 460 | exemption | 465 |
195 | 01/18/05 | Scottsdale | retail | 460 | penalty | 540 |
196 | 12/08/04 | Phoenix | spec builder | 416 | Estimate | 545 |
198 | 11/19/04 | Phoenix | Spec Builder | 416 | Penalty | 540 |
202 | 03/14/05 | Tucson | personal property rental | 450 | adequate certificate | reg 360.1 |
203 | 02/28/05 | Scottsdale | spec builder | 416 | successor liability | 595 |
205 | 03/07/05 | Phoenix | spec builder | 416 | spec builder | 416 |
206 | 07/22/05 | Phoenix | retail | 460 | out-of-state sales | 100, 465 |
206 | 07/22/05 | Phoenix | retail | 460 | sale for resale | 460,465 |
207 | 07/22/05 | phoenix | amusement | 410 | use tax | 620 |
207 | 07/22/05 | phoenix | amusement | 410 | Penalty | 540 |
208 | 12/02/04 | Tucson | retail | 460 | nexus-internet mail order | reg 100.3 |
210 | 01/18/05 | Tucson | Spec Builder | 416 | tax base | 416 |
211 | 07/10/06 | Phx & Peoria | telecom | 470 | alarm monitoring | 470 |
212 | 03/28/05 | Phoenix | Spec Builder | 416 | credit for tax paid | 416 |
214 | 12/20/04 | Phoenix | commercial lease | 445 | metered utility | 445 |
217 | 03/15/05 | Tucson | contractor | 415 | interest | 540 |
226 | 06/02/05 | Tucson | contractor | 415 | refund of tax to customer | 250 |
228 | 04/19/06 | Phoenix | Spec Builder | 416 | LLC liable | 416 |
228 | 04/19/06 | Phoenix | Spec Builder | 416 | substantial completion | 416 |
232 | 09/26/06 | Peoria | restaurant | 455 | taxable as restaurant | 455 |
232 | 09/26/06 | Peoria | restaurant | 455 | is TP or agent liable | 455 |
233 | 10/20/05 | Tucson | Spec Builder | 416 | tax base | 416 |
234 | 08/31/05 | Phoenix | Spec Builder | 416 | Penalty | 540 |
235 | 11/07/05 | Tempe | Restaurant | 455 | Estimate | 545 |
235 | 11/07/05 | Tempe | use tax | 620 | Estimate | 545 |
236 | 06/24/05 | Phoenix | not specified | penalty | 540 | |
237 | 06/24/05 | Phoenix | retail | 460 | penalty | 540 |
239 | 11/28/05 | Mesa | rental | 445 | taxable, estimate | 445, 545 |
240 | 09/20/05 | Phoenix | use tax | 620 | taxable | 620 |
240 | 09/20/05 | Phoenix | use tax | 620 | Penalty | 540 |
243 | 10/08/05 | Peoria | Spec Builder | 416 | time share | 416 |
243 | 10/08/05 | Peoria | Spec Builder | 416 | tax credit | 416, 250 |
243 | 10/08/05 | Peoria | Spec Builder | 416 | use tax | 620 |
243 | 10/08/05 | Peoria | Spec Builder | 416 | Penalty | 540 |
246 | 05/23/06 | Phoenix | rent/license | 450 | tax base | 450 |
247 | 10/26/05 | Tucson | not specified | Estimate | 545 | |
248 | 12/20/05 | Tempe | retail | 460 | out-of-state sale | 100, 465 |
249 | 11/15/05 | Tucson | contracting | 415 | interest | 540 |
252 | 01/05/06 | Tempe | rental | 445 | taxable | 445 |
254 | 12/02/05 | Scottsdale | Spec Builder | 416 | interest | 540 |
257 | 06/12/06 | Scottsdale | penalty | 540 | Penalty | 540 |
265 | 12/15/05 | Phoenix | retail | 460 | refund sol | 560 |
272 | 03/27/06 | Tucson | Spec Builder | 416 | Penalty | 540 |
274 | 05/31/06 | Phoenix | retail | 460 | Penalty | 540 |
286 | 10/16/06 | Scottsdale | Spec Builder owner builder | 416, 417 | successor liability | 595 |
286 | 10/16/06 | Scottsdale | Spec Builder owner builder | 416, 417 | improved real property | 416 |
288 | 05/08/06 | Phoenix | rental/license | 450 | taxable | 450 |
290 | 11/27/06 | San Luis | rental | 445 | taxable | 445 |
290 | 11/27/06 | San Luis | rental | 445 | increase | 556 |
292 | 06/02/06 | Nogales | Restaurant | 455 | estimate | 545 |
292 | 06/02/06 | Nogales | Restaurant | 455 | Penalty | 540 |
293 | 08/08/06 | Tucson | retail | 460 | exempt orthotics | 465 |
294 | 10/16/06 | Scottsdale | Spec Builder owner builder | 416, 417 | successor liability | 595 |
294 | 10/16/06 | Scottsdale | Spec Builder owner builder | 416, 417 | improved real property | 416 |
295 | 06/19/06 | Tucson | spec builder | 416 | credits | 416 |
296 | 07/27/06 | Mesa | rental/broker | 445 | taxable | 445 |
296 | 07/27/06 | Mesa | retail | 460 | taxable | 460 |
296 | 07/27/06 | Mesa | telecom | 470 | taxable | 470 |
296 | 07/27/06 | Mesa | extensive misunderstanding | 546 | extensive misunderstanding | 546 |
302 | 08/03/06 | Scottsdale | spec builder | 416 | taxable | 416 |
302 | 08/03/06 | Scottsdale | spec builder | 416 | taxable | 416 |
320 | 07/23/07 | Surprise | rental | 445 | tax base | 445 |
321 | 01/29/07 | Phoenix | use tax | 620 | exempt | 650 |
322 | 05/01/07 | Cave Creek | publishing | 435 | tax base | 435 |
323 | 01/31/07 | Phoenix | contracting | 415 | exempt | 415 |
324 | 07/02/07 | Mesa | retail | 460 | exempt out of state | 465 |
326 | 02/22/07 | Tucson | retail or contracting | 415, 460 | retail or contracting | 415, 460 |
329 | 01/24/07 | Phoenix | rental | 445 | Penalty | 540 |
330 | 02/02/07 | Flagstaff | Commercial rental | 445 | One unit exemption | 445 |
330 | 02/02/07 | Flagstaff | Commercial rental | 445 | Penalty and SoL | 540, 550 |
332 | 02/22/07 | Mesa | retail | 460 | resale | 460 |
341 | 05/17/07 | Mesa | spec builder | 416 | sale of personal residence | 416 |
351 | 07/20/07 | Tempe | Commercial rental | 445 | penalty | 540 |
353 | 10/30/07 | Tucson | contracting | 415 | tax base | 415 |
355 | 12/07/07 | Scottsdale | spec builder | 416 | sale to other spec | 416 |
355 | 12/07/07 | Scottsdale | spec builder | 416 | penalty | 540 |
357 | 10/11/07 | Mesa | Commercial rental | 445 | Estimate | 545 |
375 | 10/31/07 | Mesa | publishing | 435 | location of publication | 435 |
375 | 10/31/07 | Mesa | publishing | 435 | fraud penalty | 540 |
379 | 01/31/08 | Chandler | spec builder | 416 | credits | 416 |
379 | 01/31/08 | Chandler | spec builder | 416 | penalty | 540 |
380 | 01/31/08 | Chandler | spec builder | 416 | successor liability | 595 |
380 | 01/31/08 | Chandler | spec builder | 416 | owner builder | 416, 100 |
384 | 12/31/07 | Tucson | contracting | 415 | tax base, fees | 415 |
384 | 12/31/07 | Tucson | contracting | 415 | ground water device | 416 |
392 | 09/26/11 | Mesa | retail | 460, 110 | telecomm equipment | 110(a)18, 360 |
395 | 10/30/08 | Mesa | spec builder | 416 | credits | 416 |
396 | 10/30/08 | Mesa | spec builder | 416 | credits | 416 |
398 | 06/30/08 | Flagstaff | contracting | 415 | tax base | 415 |
403 | 03/31/08 | Tempe | catering | 455 | Indian reservation | 455 |
403 | 03/31/08 | Tempe | catering | 455 | tax base slob, rental | 455 |
404 | 08/11/08 | Tempe | construction contractor | 415 | contractor or construction manager | 415 |
404 | 08/11/08 | Tempe | construction contractor | 415 | remediation contracting | 415 |
404 | 08/11/08 | Tempe | construction contractor | 415 | credit for tax paid by subs | 415 |
408 | 06/30/08 | Litchfield Park | restaurant | 455 | Estimate | 455 |
411 | 06/30/09 | Phoenix | retail | 460 | deductions over reported | 465 |
412 | 07/05/08 | Mesa | use tax | 620 | use tax | 620 |
412 | 07/05/08 | Mesa | use tax | 620 | penalty | 540 |
413&418 | 10/27/08 | Glendale | self service car wash | estimate | 350, 555 | |
428 | 01/21/09 | Buckeye | construction contractor | 415 | contractor or construction manager | 415 |
428 | 01/21/09 | Buckeye | construction contractor | 415 | raise new issue | 570 |
428 | 01/21/09 | Buckeye | construction contractor | 415 | credit for taxes | 415 |
428 | 01/21/09 | Buckeye | construction contractor | 415 | penalties | 540 |
431 | 08/27/08 | Phoenix | restaurant | 455 | credit card gratuities | 455 |
437 | 09/29/08 | Peoria | spec builder | 416 | taxable | 416 |
444 | 02/17/09 | Buckeye | construction contractor | 415 | contractor or sub | 415 |
445 | 04/08/09 | Mesa | rent, real and personal | 445, 455 | existence of lease | 445, 455 |
446 | 09/29/08 | Marana | spec builder | 416 | taxable | 416 |
448 | 03/30/09 | Phoenix | contractor, subcontractor | 415 | exempt subcontractor | 360, 415 |
453 | 10/14/09 | Chandler | spec builder | 416 | substantial completion | 416 |
453 | 10/14/09 | Chandler | spec builder | 416 | penalty | 540 |
462 | 03/30/09 | Chandler | spec builder | 416 | home owner exemption | 416 |
463 | 01/31/09 | Phoenix | late pay penalty | 540f | penalty | 540 |
465 | 03/30/09 | Tempe | construction contractor | 415 | contractor or construction mgr | 415 |
465 | 03/30/09 | Tempe | attorney fees | 578 | arty fees | 578 |
467 | 08/31/09 | Mesa | spec builder | 416 | whether spec | 416 |
467 | 08/31/09 | Mesa | spec builder | 416 | tax base | 416 |
467 | 08/31/09 | Mesa | spec builder | 416 | second audit | 556 |
469 | 03/30/09 | Phoenix | real property rent | 445, 446 | existence of lease | 445, 446 |
471 | 04/30/09 | Phoenix | real property rent | 445 | utility charges to tenant | 445(b) |
474 | 06/30/09 | Mesa | Residential Rental | 445 | income amount and exemption | 445, 545 |
475 | 05/14/09 | Mesa | real property rent | 445 | income amount, estimate | 445, 545 |
476 | 01/05/10 | Mesa | construction cont | 415 | exclusion design engineering | 415 |
478 | 10/28/09 | Mesa | contracting | 415 | deductions, proof | 360 |
479 | 01/29/10 | Mesa | real property rent | 445 | whether taxable | 445 |
480 | 04/30/09 | Flagstaff | spec builder | 416 | home owner exemption | 416 |
481 | 12/12/09 | Peoria and phoenix | retail | 460 | exemption | 465 |
481 | 12/12/09 | Peoria and phoenix | retail | 460 | estoppel | 465 |
481 | 12/12/09 | Peoria and phoenix | retail | 460 | post hearing evidence | 570 |
481 | 12/12/09 | Peoria and phoenix | retail | 460 | Montana LLC | 220 |
484 | 04/30/09 | Tucson | record keeping | 350, 360 | ||
487 | 10/22/09 | Mesa | real property rent | 445 | living trust separate person | 100, 210, 445 |
497 | 05/26/10 | Phoenix | retail or license | 450 460 | retail or rent | 450 460 |
497 | 05/26/10 | Phoenix | retail | 460 | nexus | 465 |
497 | 05/26/10 | Phoenix | retail | 460 | out of city sale | 465 |
505 | 12/21/09 | Peoria | spec builder | 416 | is lot improved | 416 |
505 | 12/21/09 | Peoria | spec builder | 416 | penalty | 540 |
507 | 10/13/09 | Chandler | spec builder | 416 | home owner exemption, loss | 416 |
507 | 10/13/09 | Chandler | spec builder | 416 | penalty | 540 |
520 | 11/30/09 | Mesa | Residential Rental | 445 | exempt less than 3 rentals | 445 |
521 | 06/21/10 | Mesa | retail | 460 | which city | 460 |
521 | 06/21/10 | Mesa | retail | 460 | penalty | 540 |
526 | 11/30/09 | Mesa | spec builder | 416 | tax base, estimate | 416 |
526 | 11/30/09 | Mesa | spec builder | 416 | penalty | 540 |
527 | 10/30/09 | Chandler | real property rent | 445 | Estimate | 350, 360, 545 |
529 | 03/01/10 | Mesa | licensing real property for use | 445 | license for use | 445 |
532 | 11/30/09 | Chandler | personal property rent | 450 | where taxable | 450 |
533 | 02/09/10 | Mesa | real property rent | 445 | estimate | 545, 555 |
535 | 11/30/09 | Mesa | spec builder | 416 | owner builder | 100, 416 |
538 | 11/01/10 | Florence | restaurant | 455 | exempt under city 280 | 280 |
538 | 11/01/10 | Florence | restaurant | 455 | penalty | 540 |
541 | 03/01/10 | Tempe | commercial lease | 445 | lease to related party | 445 |
543 | 05/17/10 | Scottsdale | spec builder | 416 | other party liable | 100, 416 |
545 | 03/31/10 | Chandler | retail | 460 | successor liability | 595 |
546 | 08/30/10 | Chandler | spec builder | 416 | improved real property | 100, 416 |
549 | 04/28/10 | Mesa | construction contractor, spec builder | 415, 416 | contractor or construction mgr | 415 |
549 | 04/28/10 | Mesa | construction contractor, spec builder | 415, 416 | penalty | 540 |
553 | 08/16/10 | Prescott | licensing real property for use | 445 | licensing real property for use | 445 |
554 | 11/08/10 | Nogales | retail | 460 | foreign sale | 705 |
554 | 11/08/10 | Nogales | retail | 460 | license for each location | 300 |
554 | 11/08/10 | Nogales | retail | 460 | occupation tax | 10 |
554 | 11/08/10 | Nogales | retail | 460 | sampling | 555 |
554 | 11/08/10 | Nogales | retail | 460 | penalty | 540 |
555 | 03/31/10 | Phoenix | restaurant | 455 | penalty | 540 |
556 | 06/01/10 | Scottsdale | spec builder | 416 | homeowner sale | 100, 416 |
557 | 05/17/10 | Scottsdale | spec builder | 416 | other party liable | 100, 416 |
558 | 05/17/10 | Scottsdale | spec builder | 416 | other party liable | 100, 416 |
559 | 04/05/10 | Scottsdale | spec builder | 416 | confusion | 546 |
559 | 04/05/10 | Scottsdale | spec builder | 416 | interest | 540 |
562 | 12/07/10 | Maricopa | spec builder | 416 | spec builder | 416 |
567 | 09/30/10 | Scottsdale | spec builder | 416 | spec builder | 416 |
570/580 | 02/28/11 | Scottsdale | spec builder | 416 | spec builder | 416 |
570/580 | 02/28/11 | Scottsdale | spec builder | 416 | successor liability | 595 |
570/580 | 02/28/11 | Scottsdale | spec builder | 416 | penalty | 540 |
570/580 | 02/28/11 | Scottsdale | spec builder | 416 | penalty | 540 |
571 | 07/29/10 | Chandler | spec builder | 416 | homeowner sale | 100, 416 |
573 | 09/28/10 | Scottsdale | personal property license | 450 | tanning salon license | 450 |
573 | 09/28/10 | Scottsdale | personal property license | 450 | estoppel | |
574 | 08/31/10 | Mesa | commercial lease | 445 | estimate | 545 |
574 | 08/31/10 | Mesa | commercial lease | 445 | penalty | 540 |
577 | 08/03/10 | Tucson | restaurant, catering | 455 | record keeping | 455, 360 |
581 | 09/30/10 | Mesa | spec builder | 416 | value | 200, 416 |
582 | 09/14/10 | Scottsdale | real property rent | 445 | real property rent | 445 |
585 | 12/28/10 | Peoria | telecom | 470 | alarm monitoring | 470 |
585 | 12/28/10 | Peoria | telecom | 470 | penalty | 540 |
586 | 09/30/10 | Flagstaff | spec builder | 416 | was there a sale | 416 |
587 | 10/18/10 | Queen Creek | spec builder | 416 | tax base-lease | 416 |
587 | 10/18/10 | Queen Creek | spec builder | 416 | penalty | 540 |
588 | 10/27/10 | Prescott | retail | 460 | retail | 460 |
591 | 03/28/11 | Scottsdale | spec builder | 416 | liability | 595 |
591 | 03/28/11 | Scottsdale | spec builder | 416 | spec builder, whether substantially complete | 416 |
591 | 03/28/11 | Scottsdale | spec builder | 416 | tax credit | 416 |
591 | 03/28/11 | Scottsdale | spec builder | 416 | interest and penalty | 540 |
592 | 12/20/10 | Mesa | reconstruction contracting | 416, 416.2 | reconstruction contracting | 416, reg 416.2, Estimate |
594 | 01/03/11 | Peoria | retail | 460 | food taxable | 465 |
596 | 04/06/11 | Scottsdale | spec builder | 416 | successor liability | 595 |
600 | 07/05/11 | mesa | commercial lease | 445 | commercial lease | 445 |
600 | 07/05/11 | mesa | commercial lease | 445 | penalty | 540 |
602 | 07/11/11 | Surprise | amusement | 410 | amusement | 410 |
607 | 05/19/11 | Chandler | commercial lease | 445 | interest and penalty | 540 |
608 | 03/25/11 | Scottsdale | spec builder | 416 | spec builder | 416 |
608 | 03/25/11 | Scottsdale | spec builder | 416 | bankruptcy | |
611 | 04/29/11 | Mesa | spec builder | 416 | trustee's sale | 416 |
612 | 06/28/11 | Mesa | commercial lease | 100, 445 | one member llc rental | 445 |
612 | 06/28/11 | Mesa | commercial lease | 445 | penalty | 540 |
613 | 08/24/11 | Fountain Hills | commercial lease | 445 | is lease to charter school exempt | 280 |
614 | 09/22/11 | Scottsdale | spec builder | 416 | spec builder | 416 |
614 | 09/22/11 | Scottsdale | spec builder | 416 | penalty | 540 |
616 | 05/31/11 | mesa | retail | 460 | Estimate | 350, 360, 545 |
618 | 06/14/11 | Scottsdale | spec builder | 416 | amount of credit for tax | 416 |
620 | 04/06/11 | Tucson | commercial lease | 445 | abatement of interest | 540 |
622 | 08/29/11 | Phoenix | commercial lease | 445 | engaged in business | 445 |
626 | 11/21/11 | Phoenix | use tax | 610 | exempt m & e | 660 |
629 | 11/07/11 | Sedona | spec builder | 416 | exemption | 416 416.1 |
630 | 09/30/11 | Tucson | commercial lease | 445 | commercial lease | 445 |
631 | 12/16/11 | Tempe | commercial lease | 445 | engaged in business | 445 |
637 | 09/30/11 | Flagstaff | spec builder | 416 | spec builder | 416 |
636,638 & 639 | 09/27/12 | Mesa | spec builder | 416 | sale as contribution | 100, 416 |
640 | 09/22/11 | Chandler | spec builder | 416 | sale to transfer interest | 416 |
640 | 09/22/11 | Chandler | spec builder | 416 | penalty | 540 |
646 | 10/11/11 | Tempe | spec builder | 416 | whether substantially complete | 416 |
648 | 12/27/11 | Scottsdale | spec builder | 416 | was TP a spec builder | 416 |
649 | 10/17/11 | Scottsdale | spec builder | 416 | trustee sale | 416 |
651 | 03/23/12 | Scottsdale | spec builder | 416 | tax base, value of leases | 416 |
652 | 09/20/11 | Tucson | construction contractor | 415 | amount of credit for tax | 415 |
653 | 11/18/11 | Wickenburg | commercial lease | 445 | commercial lease | 445 |
655-656-657 | 08/27/12 | Bullhead City, Lake Havasu | spec builder | 416 | successor liability | 595 |
659-660 | 01/17/12 | Chandler | commercial lease | 445 | successor liability | 595d |
662 | 12/01/11 | Mesa | retail | 460 | Estimate | 545 |
663 | 01/23/12 | Scottsdale | job printing | 425 | tax base | 425 |
664 | 01/30/12 | Tucson | catering | 455 | resale exclusion | 460, 465 |
665 | 12/19/11 | Tucson | construction contractor | 415 | proper taxpayer | 415 |
666,667 & 668 | 02/16/12 | Mesa | commercial lease | 445 | whether in business | 100 |
670 | 04/23/12 | Tucson | restaurant | 455 | who liable | 455 |
673 & 674 | 02/27/12 | Chandler | spec builder | 416 | whether homeowner's sale | 416 reg |
675 | 01/10/12 | Tucson | use tax | 620 | buy from retailer, use in city | 620 |
678 | 05/29/12 | Chandler | job printing | 625 | charge for postage | 625 |
679 | 08/13/12 | Tucson | retail | 460 | whether returns filed | 530 |
680 | 05/16/12 | Tucson | commercial lease | 445 | whether taxable | 445, 42-6004 |
681 | 04/23/12 | Paradise Valley | spec builder | 416 | successor liability | 595 |
681 | 04/23/12 | Paradise Valley | spec builder | 416 | penalty | 540 |
682 | 06/14/12 | Tucson | amusement | 410 | cover charge | 410 |
683 | 05/18/12 | Douglas | commercial lease | 445 | when due if TP unaware | 445 |
684,685 & 686 | 05/31/12 | Tucson | restaurant, retail | 455, 460 | estimate | 545 |
691 | 08/24/13 | Scottsdale | spec builder | 416 | taxable | 416 |
693 | 07/11/12 | Phoenix | commercial lease | 445 | lease to related party | 445 |
693 | 07/11/12 | Phoenix | commercial lease | 445 | estimate | 545 |
693 | 07/11/12 | Phoenix | commercial lease | 445 | penalty | 540 |
694 | 06/14/12 | Peoria | retail | 460 | newly annexed | 460 |
695 | 06/29/12 | Tucson | telecom/utility | 1000,1007 | estimate | 545 |
695 | 06/29/12 | Tucson | telecom/utility | 1000 1007 | negligence penalty | 540 |
701 | 09/25/12 | Glendale | commercial lease | 445 | penalty | 540 |
702 | 10/19/12 | Tucson | construction contractor | 415 | amount of credit for tax | 415 |
703 | 06/29/12 | Mesa | spec builder | 416 | successor liability | 595 |
704 | 12/17/12 | Mesa | spec builder | 416 | successor liability | 595 |
711 | 11/27/12 | Scottsdale | spec builder | 416 | interest | 540 |
712 | 08/31/12 | Chandler | spec builder | 416 | SOL | 550 |
712 | 08/31/12 | Chandler | spec builder | 416 | measure | 416 |
712 | 08/31/12 | Chandler | spec builder | 416 | penalty | 540 |
713 | 09/05/12 | Tucson | contractor | 415 | landscaping | 100, 415 |
716 | 02/13/13 | Phoenix | non-residential rental | 445, 446 | taxable | 445, 446 |
716 | 02/13/13 | Phoenix | non-residential rental | 445, 446 | penalty | 540 |
717 | 01/07/13 | Phoenix | Residential Rental | 445 | taxable | 445 |
719 | 09/28/12 | Phoenix | commercial lease | 445, 446 | estimate | 545, 555 |
722 | 12/10/12 | Scottsdale | real property rent | 445 | person | 100 |
723 | 01/14/13 | Phoenix | spec builder | 416 | tp | 100,416 |
724 | 03/6/13 | Tucson | various | 400 | city | 400 |
729 | 02/06/13 | Tucson | spec builder | 416 | taxable, tax base | 210,416 |
731 | 12/10/12 | Scottsdale | real property rent | 445 | lease to related party | 445 |
732 | 10/22/12 | Youngtown | commercial lease | 445 | exempt as shelter care | 445 |
733 | 01/25/13 | Tucson | construction contractor | 415 | estimate, construction manager | 545, 555 |
734 | 02/19/13 | Tucson | spec builder | 416 | statute of limitations, interest and penalty abatement | 540, 541, 550 |
735 | 12/31/12 | Scottsdale | spec builder | 416 | successor liability | 595 |
736 | 03/29/13 | Tucson | amusement | 410 | tax base | 410 |
736 | 03/29/13 | Tucson | amusement rental/license | 445 | tax base | 445 |
737 | 01/07/13 | Chandler | licensing real property for use | 445 | whether license is taxable | 445 |
742 | 01/23/13 | Fountain Hills | personal property rent/license | 450 | whether taxable | 450 |
742 | 01/23/13 | Fountain Hills | personal property rent/license | 450 | penalty | 540 |
743 | 09/14/13 | Chandler | construction contractor | 415 | tax base | 415 |
744 | 04/18/13 | Phoenix | personal property rent/license | 450 | tax base | 450 |
745 | 01/17/13 | Scottsdale | commercial lease | 445 | taxable | 445 |
745 | 01/17/13 | Scottsdale | commercial lease | 445 | statute of limitations | 550 |
745 | 01/17/13 | Scottsdale | commercial lease | 445 | interest | 540 |
747-748-749 | 02/06/13 | Chandler | lease real property | 445 | taxable | 445 |
747-748-749 | 02/06/13 | Chandler | lease real property | 445 | bankruptcy stay | 11 USC 362 |
751 | 02/26/13 | Mesa | lease real property | 445 | taxable | 445 |
751 | 02/26/13 | Mesa | lease real property | 445 | estimate | 545 |
752 | 03/18/13 | Tucson | spec builder | 416 | successor liability | 595 |
753 | 02/21/13 | Scottsdale | personal property lease | 450 | rental or service | 445 |
753 | 02/21/13 | Scottsdale | personal property lease | 450 | estimate | 545 |
753 | 02/21/13 | Scottsdale | personal property lease | 450 | City authority to audit | 555 |
753 | 02/21/13 | Scottsdale | personal property lease | 450 | period of business | 445 |
758 | 04/30/13 | Peoria | commercial lease | 445 | estimate | 545, 555 |
763 | 04/29/13 | Scottsdale | spec builder | 416 | tax base | 416 |
763 | 04/29/13 | Scottsdale | spec builder | 416 | license fees | 310 |
763 | 04/29/13 | Scottsdale | spec builder | 416 | penalties | 540 |
765 | 05/10/13 | Tucson | amusement | 410 | yoga taxable | 410 |
769 | 05/29/13 | Scottsdale | spec builder | 416 | taxable | 416 |
769 | 05/29/13 | Scottsdale | spec builder | 416 | tax base | 200, 416 |
769 | 05/29/13 | Scottsdale | spec builder | 416 | late pay penalty | 540 |
769 | 05/29/13 | Scottsdale | spec builder | 416 | informal conference | |
770 | 08/19/13 | Scottsdale | spec builder | 416 | successor liability | 595 |
781 | 10/02/13 | Chandler | residential lease | 445 | Statute of Limitations | 416 |