Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(h) CREDIT FOR TAX IMPOSED BY OTHER JURISDICTIONS
570.1603 Arizona Tax. The 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 the lessor the Arizona tax for leased property situated in California can offset that tax against the use tax based upon the rentals payable. 9/18/70.