Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.1603

(h) CREDIT FOR TAX IMPOSED BY OTHER JURISDICTIONS

570.1603 Arizona Tax. We understand that Arizona tax is imposed upon every person engaging within the state in the business of leasing or renting tangible personal property. As a business privilege tax, the Arizona tax qualifies as a retail sales tax for purposes of section 6406. Therefore, a lessee who has paid a lessor tax reimbursement for the Arizona taximposed on lease or rental payments may offset that tax against the California use tax imposed on the same lease or rental payments, assuming the Arizona tax was imposed prior to the storage, use, or other consumption of the leased property in this state. 9/18/70.