2010 Arizona Revised Statutes
Title 43 - Taxation of Income
43-1147 Situs of sales of other than tangible personal property
|
43-1147. Situs of sales of other than tangible personal property Sales, other than sales of tangible personal property, are in this state if any of the following apply: 1. The income producing activity is performed in this state. 2. The income producing activity is performed both in and outside this state and a greater proportion of the income producing activity is performed in this state than in any other state, based on costs of performance. |
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
