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

Ariz. Rev. Stat. § 42-5023 (2026)

Presumption as to tax base

✓ current as of May 2026
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For the purpose of proper administration of this article and to prevent evasion of the tax imposed by this article it is presumed that all gross proceeds of sales and gross income derived by a person from business activity classified under a taxable business classification comprise the tax base for the business until the contrary is established.

Notes of Decisions
Cited in 6 cases (3 in the last 5 years), 2007–2024 · leading case: Arizona Dep't of Revenue v. Ormond Builders, Inc., 166 P.3d 934 (Ariz. Ct. App. 2007).
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Arizona Dep't of Revenue v. Ormond Builders, Inc., 166 P.3d 934 (Ariz. Ct. App. 2007). · cites it 2× “§ 42-5001(4) (Supp.2006). 10 “[I]t is presumed that all gross proceeds of sales and gross income derived by a person from [a] business activity” are taxable “until the contrary is shown.”
Rigel Corp. v. State, 234 P.3d 633 (Ariz. Ct. App. 2010). · cites it 2× “A.R.S. § 42-5023 (2006). Rigel claims that its sales are exempt because it is a qualified retailer under A.”
Ziegfield v. Ador (Ariz. Ct. App. 2016). · cites it 2× “A.R.S. § 42-5023 (2013). ¶15 At issue here are four fees the Club collected from the performers.”
Dove Mountain v. Ador (Ariz. Ct. App. 2023). · cites it 2× “(quoting A.R.S. § 42-5023); see also A.R.S. § 42-5070(C) ("The tax base for the transient lodging classification is the gross proceeds of sales or gross income derived from the business .”
Dove Mountain v. Ador (Ariz. Ct. App. 2023). · cites it 2× “(quoting A.R.S. § 42-5023); see also A.R.S. § 42-5070(C) (“The tax base for the transient lodging classification is the gross proceeds of sales or gross income derived from the business .”
Dove Mountain v. Ador (Ariz. 2024). · cites it 2× “” A.R.S. § 42-5023. Gross income is defined by A.”
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