| 201000178-S | Director | 8/1/2011 | Nexus for transaction privilege tax | View Decision |
| 200900059-S | Director | 1/21/2011 | Providing prewritten or “canned” computer software, whether or not characterized as a license agreement is a taxable retail sale. Nexus can be created through independent representatives who solicit sales. Interest abatement denied. | View Decision |
| 200900113-S | Director | 8/18/2010 | Taxpayer owes use tax on a trailer because staying in the trailer two nights as he was bringing the trailer to Arizona does not rise to the level of “first actual use” and does not qualify as a bone fide use outside Arizona. | View Decision |
| 200900009-S | Director | 7/26/2010 | Proceeds for work on a pipeline are taxable under prime contracting because the pipeline is permanently attached. | View Decision |
| 200900056-S | Director | 5/17/2010 | Restaurant classification, definition of delicatessen business, sales of food for consumption off the premises, separate lines of business. | View Decision |
| 200800211-S | Director | 1/22/2010 | Receipts from software support, updates and new releases for combined fee were taxable under the retail classification and were not exempt under the machinery and equipment exemption. Editing software used by newspaper publisher did not qualify as machinery and equipment used directly in manufacturing, processing, fabricating or job printing. | View Decision |
| 200700222‑S | Director | 6/15/2009 | RV Dealership failed to prove out-of- state residency and residency on reservations for Native Americans for various sales of RVs and therefore was not entitled to exemptions. In some cases there was no Form 5000, in other cases there was a Form 5000, but the contradictory evidence held by the Dealership demonstrated the Dealership did not accept the Forms in good faith. | View Decision |
| 200800088-S | Director | 4/24/2009 | Use tax is due on watercraft bought with the intent to use in Arizona and then brought into and used Arizona. Taxpayer’s test driving watercraft was not a first use out of state. | View Decision |
| 200700085-S | Director | 10/8/2008 | Taxpayer was a prime contractor subject to the transaction privilege tax on his entire fees where he was hired as a “construction manager” or “advisor” to use his contracting knowledge to supervise or coordinate several construction projects, as well as doing some construction himself. Where Taxpayer was one of the persons on the title of the property on which he oversaw construction, he was liable for use tax on the items he purchased from retailers who knew him to be a contractor and did not include a charge for tax on the purchases. | View Decision |
| 200700045-S | Director | 9/8/2008 | Contracting. Taxpayers assumed the prime contracting transaction privilege tax liabilities of the Off-site Contractors, who were not exempt subcontractors, by issuing Form 5005 exemption certificates to the Off-site Contractors. | View Decision |
| 200700120-S | Hearing | 3/14/2008 | Contracting. Where a Contractor had dominion over sales proceeds, assigning them to another party does not exclude the proceeds from being subject to the transaction privilege tax. | View Decision |
| 200500180-S | Director | 7/9/2007 | The installation of security systems is taxable as prime contracting. | View Decision |
| 200500019-S | Director | 3/26/2007 | Taxpayer argues that it is entitled to additional exemptions for the installation of exempt manufacturing machinery or equipment and for purchases of exempt pollution control equipment. | View Decision |
| 200500065-S | Director | 3/23/2007 | Whether certain transactions were retail sales or investments. | View Decision |
| 200600015-S | Director | 12/5/2006 | Refund Claim and statute of limitations. | View Decision |
| 200600005-S | Director | 10/13/2006 | Penalty abatement request. | View Decision |
| 200500005-S | Director | 9/22/2006 | Taxation of transient lodging business. | View Decision |
| 200500034-S | Director | 7/26/2006 | Bad debt deduction not allowed to taxpayer that did not incur the debt. | View Decision |
| 200500067-S | Director | 7/17/2006 | Fees charged by photographer are taxable. | View Decision |
| 200400092-S | Director | 10/24/2005 | Gross receipts from green fees for the use of golf courses are subject to the transaction privilege tax under the amusement classification. | View Decision |
| 200300086-S | Director | 4/19/2004 | The sale of small electric generators for household and farm use are not exempt from the transaction privilege tax. | View Decision |
| 200200180-S | Director | 11/26/2003 | Architectural, engineering and design fees were taxable under the prime contracting classification and whether penalties were warranted. (superseded by legislation, see A.R.S. § 42-5075.J.) | View Decision |
| 200200148-S | Director | 8/25/2003 | Beer and wine labeled non-alcoholic, but which contain some alcohol, constitute alcoholic beverages and do not fall within the definition of food eligible to be sold by a qualified retailer exempt from the transaction privilege tax. | View Decision |
| 200200106-S | Director | 3/6/2003 | Taxpayer did not present reasonable cause for the abatement of penalties. | View Decision |