Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1131 (2026)

Definitions

✓ current as of May 2026
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As used in this article, unless the context otherwise requires:

1. "Business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.

2. "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.

3. "Compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services.

4. "Nonbusiness income" means all income other than business income.

5. "Sales" means all gross receipts of the taxpayer not allocated under this article.

6. "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof.

7. "Taxpayer" means any person subject to the tax imposed by this title.

Notes of Decisions
Cited in 9 cases, 1986–2016 · leading case: Harris Corp. v. Arizona Dep't of Revenue, 312 P.3d 1143 (Ariz. Ct. App. 2013).
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Harris Corp. v. Arizona Dep't of Revenue, 312 P.3d 1143 (Ariz. Ct. App. 2013). · cites it 34× “In an effort to properly account for the income of such corporations, the Arizona Legislature enacted a modified version of the Uniform Division of Income for Tax Purposes Act (“UDITPA”) in 1983.”
Walgreen Arizona Drug Co. v. Arizona Dep't of Revenue, 97 P.3d 896 (Ariz. Ct. App. 2004). · cites it 14× “¶ 8 Arizona’s taxable share of a company’s income is obtained by multiplying the company’s “business income” (as defined by A.”
M.D.C. Holdings, Inc. v. State Ex Rel. Arizona Dep't of Revenue, 216 P.3d 1208 (Ariz. Ct. App. 2009). · cites it 12× “A.R.S. §§ 43-1131 to - 1150. 3 UDITPA authorizes the state to apportion the total income of a multi-jurisdic-tional taxpayer based upon fractions or “factors” that compare in-state and total sales, property, and payroll.”
Gen. Motors Corp. v. Arizona Dep't of Revenue, 938 P.2d 481 (Ariz. Ct. App. 1996). · cites it 4× “AR.S. §§ 43-1131 through 43-1150. GM thus argues that the legislature must have intended to change pri- or law and that the new act means that DOR did not consider the unitary business concept in the allocation and apportionment process under pre-amendment law.”
Arizona Dep't of Revenue v. Cent. Newspapers, Inc., 218 P.3d 1083 (Ariz. Ct. App. 2009). · cites it 4× “See generally Arizona’s Uniform Division of Income for Tax Purposes Act (“UDITPA”), A.R.S. §§ 43-1131 to -1150 (2006 & Supp.2008).”
Duke Energy Corp. v. South Carolina Dep't of Revenue, 782 S.E.2d 590 (S.C. 2016). “” See Ariz.Rev.Stat. Ann. §§ 43-1131(5), 43-1145 (1983).”
First Data Corp. v. Arizona Dep't of Revenue, 313 P.3d 548 (Ariz. Ct. App. 2013). · cites it 20× “Id. Under UDITPA, business income is apportioned, and nonbusiness income is allocated.”
Home Depot U.S.A., Inc. v. Arizona Dep't of Revenue, 314 P.3d 576 (Ariz. Ct. App. 2013). · cites it 2× “The taxpayer’s consolidated income then is apportioned in accordance with Arizona’s Uniform Division of Income for Tax Purposes Act, AR.S. §§ 43-1131 to -1150 (2013). ¶ 8 In State ex rel.”
Walter E. Heller W., Inc. v. Arizona Dep't of Revenue, 775 P.2d 1109 (Ariz. Ct. App. 1986). · cites it 2× “287 § 4, A.R.S. §§ 43-1131 through 43-1150), and former Arizona Compilation of Rules and Regulations R15-2-135-8 (now A.”
— Ariz. Rev. Stat. § 43-1131(1) — 3 cases
Harris Corp. v. Arizona Dep't of Revenue, 312 P.3d 1143 (Ariz. Ct. App. 2013). “In an effort to properly account for the income of such corporations, the Arizona Legislature enacted a modified version of the Uniform Division of Income for Tax Purposes Act (“UDITPA”) in 1983.”
Walgreen Arizona Drug Co. v. Arizona Dep't of Revenue, 97 P.3d 896 (Ariz. Ct. App. 2004). “¶ 8 Arizona’s taxable share of a company’s income is obtained by multiplying the company’s “business income” (as defined by A.”
First Data Corp. v. Arizona Dep't of Revenue, 313 P.3d 548 (Ariz. Ct. App. 2013). “Id. Under UDITPA, business income is apportioned, and nonbusiness income is allocated.”
— Ariz. Rev. Stat. § 43-1131(5) — 4 cases
Walgreen Arizona Drug Co. v. Arizona Dep't of Revenue, 97 P.3d 896 (Ariz. Ct. App. 2004). “¶ 8 Arizona’s taxable share of a company’s income is obtained by multiplying the company’s “business income” (as defined by A.”
Duke Energy Corp. v. South Carolina Dep't of Revenue, 782 S.E.2d 590 (S.C. 2016). “” See Ariz.Rev.Stat. Ann. §§ 43-1131(5), 43-1145 (1983).”
Arizona Dep't of Revenue v. Cent. Newspapers, Inc., 218 P.3d 1083 (Ariz. Ct. App. 2009). “See generally Arizona’s Uniform Division of Income for Tax Purposes Act (“UDITPA”), A.R.S. §§ 43-1131 to -1150 (2006 & Supp.2008).”
M.D.C. Holdings, Inc. v. State Ex Rel. Arizona Dep't of Revenue, 216 P.3d 1208 (Ariz. Ct. App. 2009). “A.R.S. §§ 43-1131 to - 1150. 3 UDITPA authorizes the state to apportion the total income of a multi-jurisdic-tional taxpayer based upon fractions or “factors” that compare in-state and total sales, property, and payroll.”
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