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2017 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1146 Situs of sales of tangible personal property
Universal Citation: AZ Rev Stat § 43-1146 (2017)
43-1146. Situs of sales of tangible personal property
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.
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