Arizona Statutes
§ 43-1146 — Situs of sales of tangible personal property
Arizona § 43-1146
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 11CORPORATIONS
Art. 4Uniform Division of Income for Tax Purposes Act
This text of Arizona § 43-1146 (Situs of sales of tangible personal property) 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. § 43-1146 (2026).
Text
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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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 incomeCite This Page — Counsel Stack
Bluebook (online)
Arizona § 43-1146, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1146.