2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-11125 Exemption for inventory, materials and products
42-11125. Exemption for inventory, materials and products
Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials, parts or products are exempt from taxation.
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