Situs of sales of tangible personal property

  1. Law
  2. Arizona Revised Statutes
  3. Taxation of Income
  4. Situs of sales of tangible personal property

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43-1146. Situs of sales of tangible personal property

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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