Arizona § 42-5022 Burden of proving sale not at retail

Arizona Statutes

§ 42-5022 — Burden of proving sale not at retail

Arizona § 42-5022

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 1General Administrative Provisions

This text of Arizona § 42-5022 (Burden of proving sale not at retail) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-5022 (2026).

Text

The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale, unless either:

1.The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license, with the number thereof, to sell the kind of property purchased.

2.The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.

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The burden of proving that a sale of tangible personal property was not a sale at retail shall be on the person who made the sale, unless either:

1. The person has taken from the purchaser a certificate signed by and bearing the name and address of the purchaser that the property was purchased for resale in the ordinary course of business and that he has a valid license, with the number thereof, to sell the kind of property purchased.

2. The person is exempt from the requirement of a certificate pursuant to section 42-5009, subsection N.