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

Ariz. Rev. Stat. § 43-1137 (2026)

Interest and dividends

✓ current as of May 2026
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Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state unless the interest or dividend constitutes business income.

Notes of Decisions
Cited in 1 case, 2004–2004 · leading case: Walgreen Arizona Drug Co. v. Arizona Dep't of Revenue, 97 P.3d 896 (Ariz. Ct. App. 2004).
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Walgreen Arizona Drug Co. v. Arizona Dep't of Revenue, 97 P.3d 896 (Ariz. Ct. App. 2004). · cites it 2× “A.R.S. § 43-1137. Pursuant to the definition of "sales,” that interest and dividend income would not be included in the sales factor.”
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