Arizona § 42-5161 Collection from purchaser; receipt; tax as debt to state

Arizona Statutes

§ 42-5161 — Collection from purchaser; receipt; tax as debt to state

Arizona § 42-5161

Title 42Arizona Revised Statutes

Ch. 5TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES

Art. 4Use Tax

This text of Arizona § 42-5161 (Collection from purchaser; receipt; tax as debt to state) 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. § 42-5161 (2026).

Text

Except as provided by section 42-5167, every retailer and utility business shall collect from the purchaser the tax imposed by this article and give to such purchaser a receipt for the tax in the manner and form prescribed by the department.  The tax required to be collected shall be shown separately on the invoice or other proof of sale.  The tax required to be collected shall constitute a debt owed by the retailer or utility business to this state.

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Except as provided by section 42-5167, every retailer and utility business shall collect from the purchaser the tax imposed by this article and give to such purchaser a receipt for the tax in the manner and form prescribed by the department. The tax required to be collected shall be shown separately on the invoice or other proof of sale. The tax required to be collected shall constitute a debt owed by the retailer or utility business to this state.