Arizona Statutes
§ 43-1201 — Organizations exempt from tax
Arizona § 43-1201
JurisdictionArizona
Title 43Arizona Revised Statutes
Ch. 12TAX EXEMPT ORGANIZATIONS
Art. 1Organizations Exempt from Tax
This text of Arizona § 43-1201 (Organizations exempt from tax) 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. § 43-1201 (2026).
Text
(Caution: 1998 Prop. 105 applies)
A.Except as otherwise provided in this chapter, the following organizations are exempt from the taxes imposed under this title:
1.Organizations that are exempt from federal income tax under section 501 of the internal revenue code.
2.Insurance companies that pay to this state a tax on premium income derived from sources within this state.
B.Nonprofit medical marijuana dispensaries under title 36, chapter 28.1, are exempt from the taxes imposed under this title.
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Related
Kotterman v. Killian
972 P.2d 606 (Arizona Supreme Court, 1999)
State v. Fendler
622 P.2d 23 (Court of Appeals of Arizona, 1980)
Church of the Isaiah 58 Project of Arizona, Inc. v. La Paz County
314 P.3d 806 (Court of Appeals of Arizona, 2013)
Tucson Botanical Gardens, Inc. v. Pima County
189 P.3d 1096 (Court of Appeals of Arizona, 2008)
Volunteer Center of So. Az. v. Staples, Ford, Pima Co.
147 P.3d 1052 (Court of Appeals of Arizona, 2006)
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 § 43-1201, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/43-1201.