{"data":{"id":"us-az/a.r.s.-42-19103","jurisdiction":"us-az","citation":"A.R.S. § 42-19103","heading":"Proration of tax on property that is leased or rented from inventory","body":"The taxes that are levied on personal property that is periodically leased or rented from the inventory of retailers or wholesalers assessed pursuant to section 42-19005 shall be prorated by three hundred sixty-fifths to be determined by the number of days the property is leased or rented.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/19103.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"80ddbd969cfdf56b004f4969f377cb9fd1adc8bcdac2199bb5d40c060dbd0fec","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-19101","next":"us-az/a.r.s.-42-19106"},"notice":"GroundRules: Original legal text. Not legal advice."}