GroundRules
A.R.S. § 43-1146: Situs of sales of tangible personal property
Where this section sits in the code
- Title 43 Taxation of Income
Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the F.O.B. point or other conditions of the sale.
Collected 2026-09-04T00:49:56Z. Source file · JSON