Arizona Statutes
§ 42-5123 — Records of transaction
Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 3. Tax Exemption for Sales to Indian Tribes, Tribally Owned Businesses, Tribal Entities and Affiliated Indians
Nonaffiliated Indians and non-Indian vendors shall maintain sufficient documentation of their taxable and nontaxable gross proceeds and gross income, under any method of recording that properly reflects such taxable and nontaxable gross proceeds and gross income, to enable the department to determine which transactions are subject to transaction privilege tax. Any gross proceeds and gross income that cannot be identified as nontaxable is considered taxable.
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Double taxation prohibited