Arizona Revised Statutes
Ariz. Rev. Stat. § 43-1145 (2026)
Sales factor
✓ current as of May 2026
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The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period other than sales of either:
1. A foreign corporation which is not itself subject to the tax imposed by this title, unless the corporation is subject to the tax as a member of an Arizona affiliated group, as defined in section 43-947.
2. An insurance company that is exempt from tax under section 43-1201.
Notes of Decisions
Cited in 3
cases, 2004–2009 · leading case: Walgreen Arizona Drug Co. v. Arizona Dep't of Revenue, 97 P.3d 896 (Ariz. Ct. App. 2004).
Walgreen Arizona Drug Co. v. Arizona Dep't of Revenue, 97 P.3d 896 (Ariz. Ct. App. 2004). “¶ 13 Relying on general definitional distinctions between “gross” and “net,” 5 and urging what it characterizes as the “plain meaning” principle of statutory interpretation, Taxpayer argues that the reference to “total sales” in the sales factor (A.R.S. § 43-1145) must be…”
Arizona Dep't of Revenue v. Cent. Newspapers, Inc., 218 P.3d 1083 (Ariz. Ct. App. 2009). “” A.R.S. § 43-1145; Ariz. Admin. Code (“A.A.”
M.D.C. Holdings, Inc. v. State Ex Rel. Arizona Dep't of Revenue, 216 P.3d 1208 (Ariz. Ct. App. 2009). “¶ 16 MDC correctly points out that the sales factor includes receipts from the sale of intangible as well as tangible property, like the mortgage loans and servicing rights.”
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