Ariz. Rev. Stat. » Title 42
Arizona Revised Statutes

Ariz. Rev. Stat. § 42-5008 (2026)

Levy of tax; purposes; distribution

✓ current as of May 2026
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A. There is levied and there shall be collected by the department, for the purpose of raising public money, privilege taxes measured by the amount or volume of business transacted by persons on account of their business activities, and in the amounts to be determined by the application of rates against values, gross proceeds of sales or gross income, as the case may be, as prescribed by this article and article 2 of this chapter.

B. If any monies remain after the payments are made for state purposes, as provided for by subsection A, the remainder of the monies shall be paid into the state school fund for educational purposes.

C. The tax levied by and collected pursuant to this article and article 2 of this chapter is designated the "transaction privilege tax".

Notes of Decisions
Cited in 23 cases (6 in the last 5 years), 2000–2024 · leading case: Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008).
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Arizona Dep't of Revenue v. Action Marine, Inc., 181 P.3d 188 (Ariz. 2008). · cites it 6× “A.R.S. § 42-5008 (2006). ¶ 7 The liability for TPT falls on the taxpayer, not on the taxpayer's customers.”
Arizona Dep't of Revenue v. Ormond Builders, Inc., 166 P.3d 934 (Ariz. Ct. App. 2007). · cites it 2× “A.R.S. §§ 42-5008 (2006), - 5010, -5075 (Supp.”
Rigel Corp. v. State, 234 P.3d 633 (Ariz. Ct. App. 2010). · cites it 2× “” A.R.S. § 42-5008(A) (2006). The transaction privilege tax is akin to a sales tax with two differences: (1) the transaction privilege tax is levied on gross receipts instead of individual sales, and (2) the transaction privilege tax is levied on the seller, whereas a sales tax…”
Arizona Dep't of Revenue v. Action Marine, Inc., 161 P.3d 1248 (Ariz. Ct. App. 2007). · cites it 3× “]” A.R.S. § 42-5008. It has been described as “a tax directly and specifically on [the vendor] for the privilege of conducting business within the State of Arizona.”
Arizona Jt. Venture v. Arizona Dep't of Revenue, 66 P.3d 771 (Ariz. Ct. App. 2002). · cites it 2× “They were therefore subject to the transaction privilege tax on that business imposed by A.R.S. §§ 42-5008(A) (1999 & Supp.2002) and 42-5075 (1999 & Supp.”
CCI Eur., Inc. v. Arizona Dep't of Revenue, 344 P.3d 352 (Ariz. Ct. App. 2015). · cites it 2× “See A.R.S. § 42-5008; J.C. Penney Co. v. Ariz.”
Qwest Dex, Inc. v. Arizona Dep't of Revenue, 109 P.3d 118 (Ariz. Ct. App. 2005). · cites it 2× “A.R.S. § 42-5008 (Supp.2004); see Southern Pac.”
Walden Books Co. v. Arizona Dep't of Revenue, 12 P.3d 809 (Ariz. Ct. App. 2000). “¶ 6 Arizona Revised Statutes Annotated section 42-5008(A) (Supp.1999) levies “transaction privilege taxes” measured by the amount or volume of business transacted by persons on account of their business activities, and in the amounts to be determined by the application of rates…”
Saban v. Ador, 418 P.3d 1066 (Ariz. Ct. App. 2018). · cites it 2× “298, § 11); A.R.S. §§ 42-5008 (2018), -5071 (2018); see also Alvord v.”
Luther Constr. Co. v. Arizona Dep't of Revenue, 74 P.3d 276 (Ariz. Ct. App. 2003). “”) §§ 42-5008 (1999 & Supp.2002) and 42-5010(A)(l)(h) (1999 & Supp.”
Atkinson Trading Co. v. Shirley, 210 F.3d 1247 (10th Cir. 2000). “Ariz.Rev.Stat. §§ 42-5008, -5010, -5070 (1999).”
Interlott Tech., Inc. v. Arizona Dep't of Revenue, 72 P.3d 1271 (Ariz. Ct. App. 2003). “”) § 42-5008 (Supp.2002); see Southern Pac. Transp.”
Show all 23 citing cases →
— Ariz. Rev. Stat. § 42-5008(A) — 9 cases
Rigel Corp. v. State, 234 P.3d 633 (Ariz. Ct. App. 2010). “” A.R.S. § 42-5008(A) (2006). The transaction privilege tax is akin to a sales tax with two differences: (1) the transaction privilege tax is levied on gross receipts instead of individual sales, and (2) the transaction privilege tax is levied on the seller, whereas a sales tax…”
Arizona Jt. Venture v. Arizona Dep't of Revenue, 66 P.3d 771 (Ariz. Ct. App. 2002). “They were therefore subject to the transaction privilege tax on that business imposed by A.R.S. §§ 42-5008(A) (1999 & Supp.2002) and 42-5075 (1999 & Supp.”
Walden Books Co. v. Arizona Dep't of Revenue, 12 P.3d 809 (Ariz. Ct. App. 2000). “¶ 6 Arizona Revised Statutes Annotated section 42-5008(A) (Supp.1999) levies “transaction privilege taxes” measured by the amount or volume of business transacted by persons on account of their business activities, and in the amounts to be determined by the application of rates…”
Arizona Dep't of Revenue v. Action Marine, Inc., 161 P.3d 1248 (Ariz. Ct. App. 2007). “]” A.R.S. § 42-5008. It has been described as “a tax directly and specifically on [the vendor] for the privilege of conducting business within the State of Arizona.”
Harold Vangilder v. ador/pinal Cnty. (Ariz. 2022).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.