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State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Arizona Department of Revenue Administrative Rulemaking

The department has proposed the following administrative rules. In an ongoing effort to interact with and inform the public regarding issues relating to taxation, the Department of Revenue would appreciate your comments on the proposed rules.

The proposed rules are either at the informal draft rules stage or at the next stage, which is the publication in the Arizona Administrative Register of a formal "Notice of Proposed Rulemaking."

If a "Notice of Proposed Rulemaking" has been published, you will be provided a link to the document on the Secretary of State's web site. The "Notice of Proposed Rulemaking" will provide instructions for commenting.

Informal draft rules are posted here for your review and comment. To indicate changes made to existing rules strikeouts indicate words that will be deleted from the rule and underlining indicates new language that will be added to the rule. Comments received will be reviewed and revisions will be made accordingly. An e-mail link is provided at the beginning of each draft rule package for your comments or you may mail or fax your comments to:

Christie Comanita, Manager
Tax Policy and Research Division
Arizona Department of Revenue
1600 W. Monroe
Phoenix, Arizona 85007
Fax No. (602) 716-7995
E-Mail: ccomanita@azdor.gov

Ernest Powell, Manager
Tax Policy and Research Division
Arizona Department of Revenue
1600 W. Monroe
Phoenix, Arizona 85007
Fax No. (602) 716-7995
E-Mail: EPowell@azdor.gov

Proposed Rules:

None at this time.

Draft Documents for Public Comment

The Department has proposed the following rulings, procedures, and other miscellaneous documents.  In an ongoing effort to interact with and inform the public regarding issues relating to taxation, we would appreciate your written comments on these drafts.  We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents.  For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document, or you may mail or fax your comments to:

Christie Comanita, Manager
Tax Policy and Research Division
Arizona Department of Revenue
1600 W. Monroe
Phoenix, Arizona 85007
Fax No. (602) 716-7995
E-Mail: CComanita@azdor.gov

Ernest Powell, Manager
Tax Policy and Research Division
Arizona Department of Revenue
1600 W. Monroe
Phoenix, Arizona 85007
Fax No. (602) 716-7995
E-Mail: EPowell@azdor.gov

Proposed Rulings and Procedures:

Proposed Transaction Privilege Tax Procedure providing guidance on qualifying for the deduction under the utilities classification for sales of electricity or natural gas to manufacturing or smelting operations – Comments due September 19, 2014

Proposed Luxury Tax Ruling addressing the various transfers of tobacco products as affected by Laws 2014, chapter 160 (“HB 2674”). - Comments due January 7, 2015