{"data":{"id":"us-az/a.r.s.-43-1146","jurisdiction":"us-az","citation":"A.R.S. § 43-1146","heading":"Situs of sales of tangible personal property","body":"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.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01146.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"f2f8b19295d794dc54ec080b1f41e14f59c9fafb97a8d1323997af67d16d9d04","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1145","next":"us-az/a.r.s.-43-1147"},"notice":"GroundRules: Original legal text. Not legal advice."}