A. For the purpose of this article the total amount of gross income, gross receipts or gross proceeds of sales shall be deemed to be the amount received, exclusive of:
1. The taxes imposed by this chapter and chapter 6, article 3 of this title, sales or transaction privilege taxes imposed by municipalities in this state and sales or transaction privilege taxes imposed in this state by Indian tribes, if the Indian tribal tax is imposed with respect to sales by non-Indian or nonaffiliated Indian vendors to nonmembers of the tribe. A person who imposes an added charge to cover the tax levied by this article or which is identified as being imposed to cover transaction privilege tax shall not remit less than the amount so collected to the department.
2. Freight costs billed to and collected from a purchaser by a retailer for tangible personal property which, upon the order of the retailer, is shipped directly from a manufacturer or wholesaler to the purchaser.
B. For the purposes of this article the total amount of gross income, gross receipts or gross proceeds of sales for nuclear fuel shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article may be imposed only once for any one quantity or batch of nuclear fuel regardless of the number of transactions or financing arrangements which may occur with respect to that nuclear fuel.
Notes of Decisions
Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008).
· cites it 50× “[6] This interpretation assumes that only the taxpayer "who `imposes' the additional charge" under § 42-5002(A) may be held responsible to the state.”
S. Pac. Transp. Co. v. State, 44 P.3d 1006 (Ariz. Ct. App. 2002).
· cites it 2× “See A.R.S. § 42-5002(A)(l) (1999). ¶ 26 Athough true “sales” taxes have a similar appearance and effect, they are substantively distinct from transaction privilege taxes.”
In Re the Est. of Sanford M. Bolton, 315 P.3d 1241 (Ariz. Ct. App. 2013).
· cites it 2× “” (Emphasis added.) Unlike the statute here, that rule’s plain language imposes a deadline when a party voluntarily elects to do something that is not required.”
Ador v. Action marine/randall (Ariz. 2008).
· cites it 22× “6 This interpretation assumes that only the taxpayer “who ‘imposes’ the additional charge” under § 42-5002(A) may be 5 We also reject the Randalls’ argument that “added charge,” as that term is used in A.”
State v. Tunkey (Ariz. 2023).
· cites it 7× “¶ 7; see also A.R.S. §§ 42-5002(A)(1), -5024. The business must remit to ADOR all money collected from customers for TPT, even if that amount exceeds what is owed.”
— Ariz. Rev. Stat. § 42-5002(A) — 2 cases
Ador v. Action marine/randall (Ariz. 2008).
“6 This interpretation assumes that only the taxpayer “who ‘imposes’ the additional charge” under § 42-5002(A) may be 5 We also reject the Randalls’ argument that “added charge,” as that term is used in A.”
— Ariz. Rev. Stat. § 42-5002(A)(1) — 4 cases
Ador v. Action marine/randall (Ariz. 2008).
“6 This interpretation assumes that only the taxpayer “who ‘imposes’ the additional charge” under § 42-5002(A) may be 5 We also reject the Randalls’ argument that “added charge,” as that term is used in A.”
State v. Tunkey (Ariz. 2023).
“¶ 7; see also A.R.S. §§ 42-5002(A)(1), -5024. The business must remit to ADOR all money collected from customers for TPT, even if that amount exceeds what is owed.”
— Ariz. Rev. Stat. § 42-5002(A)(l) — 4 cases
S. Pac. Transp. Co. v. State, 44 P.3d 1006 (Ariz. Ct. App. 2002).
“See A.R.S. § 42-5002(A)(l) (1999). ¶ 26 Athough true “sales” taxes have a similar appearance and effect, they are substantively distinct from transaction privilege taxes.”
In Re the Est. of Sanford M. Bolton, 315 P.3d 1241 (Ariz. Ct. App. 2013).
“” (Emphasis added.) Unlike the statute here, that rule’s plain language imposes a deadline when a party voluntarily elects to do something that is not required.”
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