Arizona § 42-5153 Exclusions from sales price

Arizona Statutes

§ 42-5153 — Exclusions from sales price

Arizona § 42-5153

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 4Use Tax

This text of Arizona § 42-5153 (Exclusions from sales price) 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. § 42-5153 (2026).

Text

For purposes of this article the total sales price for nuclear fuel purchased for storage, use or consumption in this state shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article will be imposed only once for any one quantity or batch of nuclear fuel regardless of the number of transactions or financing arrangements which may occur with respect to that nuclear fuel.

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For purposes of this article the total sales price for nuclear fuel purchased for storage, use or consumption in this state shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article will be imposed only once for any one quantity or batch of nuclear fuel regardless of the number of transactions or financing arrangements which may occur with respect to that nuclear fuel.