Home/Arizona/Statutes/Title 42: Arizona Revised Statutes/Ch. 5: TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES/Art. 4: Use Tax/§ 42-5152
Arizona Statutes

§ 42-5152 — Presumption

Arizona·Title 42 Arizona Revised Statutes·Ch. 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES·Art. 4 Use Tax
It shall be presumed that tangible personal property purchased by any person and brought into this state is purchased for storage, use or consumption in this state.

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Related

Arizona Electric Power Cooperative, Inc. v. Arizona Department of Revenue
393 P.3d 146 (Court of Appeals of Arizona, 2017)
2 case citations
Aepco v. Ador
(Court of Appeals of Arizona, 2017)
Vhs v. Ador
(Court of Appeals of Arizona, 2021)

Nearby Sections

15
§ 42-1001
Definitions
§ 42-1002
Department of revenue; director; appointments; compensation
§ 42-1003
Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions
§ 42-1004
General powers and duties of the department; res judicata; remedies; enforcement; special collections account
§ 42-1005
Powers and duties of director
§ 42-1006
Interrogatories to taxpayers; power to require information; classification
§ 42-1007
Service of process upon the director
§ 42-1008
Employee, agent, contractor preparation of tax returns for compensation prohibited
§ 42-1009
Department of revenue tax system modernization project advisory committee; membership
§ 42-1051
Definitions
§ 42-1052
Suits to enforce state tax; comity
§ 42-1053
Recognition and enforcement of other states' taxes
§ 42-11001
Definitions
§ 42-11002
Property subject to taxation
§ 42-11003
Double taxation prohibited
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