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

Ariz. Rev. Stat. § 42-5152 (2026)

Presumption

✓ current as of May 2026
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It shall be presumed that tangible personal property purchased by any person and brought into this state is purchased for storage, use or consumption in this state.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2017–2021 · leading case: Arizona Elec. Power Coop., Inc. v. Arizona Dep't of Revenue, 393 P.3d 146 (Ariz. Ct. App. 2017).
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Arizona Elec. Power Coop., Inc. v. Arizona Dep't of Revenue, 393 P.3d 146 (Ariz. Ct. App. 2017). · cites it 4× “The use tax statutes create a presumption that property purchased out-of-state and brought into Atizona is intended for storage, use, or consumption within the state, see A.R.S. § 42-5152 (2013), and the taxpayer has the burden of rebutting that presumption.”
Aepco v. Ador (Ariz. Ct. App. 2017). · cites it 4× “The use tax statutes create a presumption that property purchased out-of-state and brought into Arizona is intended for storage, use, or consumption within the state, see A.R.S. § 42-5152 (2013), and the taxpayer has the burden of rebutting that presumption.”
Vhs v. Ador (Ariz. Ct. App. 2021). · cites it 2× “A.R.S. § 42-5152. The parties do not dispute that the items are subject to Arizona’s use tax absent an exemption.”
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