2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11122 Exemption for trading commodities
42-11122. Exemption for trading commodities
A commodity, as defined in 7 United States Code section 2, that is consigned for resale in a warehouse in this state in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the United States commodity futures trading commission is exempt from taxation.
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