2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5068 Private car line classification

42-5068. Private car line classification

A. The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one point to another point in this state.

B. The tax base for the private car line classification is the gross proceeds of sales or gross income derived from the business.