Arizona § 43-1144 Compensation paid in state

Arizona Statutes

§ 43-1144 — Compensation paid in state

Arizona § 43-1144

Title 43Arizona Revised Statutes

Ch. 11CORPORATIONS

Art. 4Uniform Division of Income for Tax Purposes Act

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Bluebook

Ariz. Rev. Stat. Ann. § 43-1144 (2026).

Text

Compensation is paid in this state if any of the following apply:

1.The individual's service is performed entirely within this state.

2.The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state.

3.Some of the service is performed in the state and the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.

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Compensation is paid in this state if any of the following apply:

1. The individual's service is performed entirely within this state.

2. The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state.

3. Some of the service is performed in the state and the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state, or the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.