In an ongoing effort to interact with and inform the public regarding issues relating to taxation, the department has posted four draft income tax rulings for public comment. The draft rulings address the following topics:
1. How do leases and power purchase agreements impact the residential solar energy credit?
2. How do leases and power purchase agreements impact the commercial solar energy credit for individual income tax?
3. How do leases and power purchase agreements impact the commercial solar energy credit for corporate income tax?
4. Will the department permit a taxpayer to sign Arizona Form AZ-8879 using an electronic signature pad when the return is prepared by an electronic return originator?
The draft rulings are available under “Proposed Rulings and Procedures” at http://www.azdor.gov/LegalResearch/DraftDocuments.aspx. Please submit any written comments regarding these proposed rulings by April 22, 2013. For your convenience, you may submit your comments using the contact information provided on the cover page for each draft document.