Arizona Statutes
§ 43-1146 — Situs of sales of tangible personal property
Arizona·Title 43 Arizona Revised Statutes·Ch. 11 CORPORATIONS·Art. 4 Uniform Division of Income for Tax Purposes Act
Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the F.O.B. point or other conditions of the sale.
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Arizona § 43-1146 (Situs of sales of tangible personal property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Arizona Department of Revenue v. Central Newspapers, Inc.
218 P.3d 1083 (Court of Appeals of Arizona, 2009)
M.D.C. Holdings, Inc. v. State Ex Rel. Arizona Department of Revenue
216 P.3d 1208 (Court of Appeals of Arizona, 2009)
Nearby Sections
15
§ 43-1001
Definitions§ 43-101
Title§ 43-1011
Taxes and tax rates§ 43-1011; Version 2
Taxes and tax rates§ 43-1012
Optional tax table§ 43-102
Declaration of intent§ 43-1021
Addition to Arizona gross income