Arizona Statutes
§ 42-5068 — Private car line classification
Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 2 Transaction Privilege Classifications
A.The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one point to another point in this state.
B.The tax base for the private car line classification is the gross proceeds of sales or gross income derived from the business.
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