Every retailer shall, before selling any tangible personal property for storage, use or consumption within this state, register with the department upon forms prescribed by the department.

Terms Used In Arizona Laws 42-5154

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Retailer: includes :

    (a) Every person engaged in the business of making sales of tangible personal property for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by that person or others for storage, use or other consumption. See Arizona Laws 42-5151

  • Storage: means keeping or retaining tangible personal property purchased from a retailer for any purpose except sale in the regular course of business or subsequent use solely outside this state. See Arizona Laws 42-5151
  • Use or consumption: means the exercise of any right or power over tangible personal property incidental to owning the property except holding for sale or selling the property in the regular course of business. See Arizona Laws 42-5151
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