Arizona Laws 42-5203. Sales at retail; exemption
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This article does not apply to the gross proceeds or gross income from sales at retail which shall be taxable under article 1 of this chapter.
Terms Used In Arizona Laws 42-5203
- Gross income: means the gross receipts of a taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible personal property or service, or both, and without any deduction on account of losses. See Arizona Laws 42-5001