Legal Alerts/Details

SaaS Remains Subject to TPT in Arizona

June 05, 2023
  1. ADP, LLC v. Arizona Department of Revenue, Arizona Court of Appeals, No. 1 CA-TX 21-009, January 31, 2023.

  2. A.R.S. § 42-5001(21) (emphasis added).

  3. A.R.S. § 42-5008(A).

  4. A.R.S. § 42-5071(A).

  5. See

  6. In Arizona, taxpayer information rulings and private taxpayer rulings may only be relied upon by the taxpayer that obtained the ruling and only with respect to the transactions and/or facts described in the applicable ruling.

  7. See Title 47 United States Code, Section 151 note.

  8. 60 Ariz. 412 (1943).

  9. See


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