State of Arizona tax handbook

              i
CONTENTS
Page No.
Foreword .......................................................................................................................................................................... iii
Acknowledgements.......................................................................................................................................................... iv
Overview of Arizona Taxes ............................................................................................................................................ v
Tax Yield Summary - Alphabetical ................................................................................................................................ vi
Tax Yield Summary - Biggest to Smallest ...................................................................................................................... vii
Tax Yield Summary - Percent Change ............................................................................................................................. viii
Chapter I - Distribution Base and Non-Shared Taxes
A. Transaction Privilege Tax ........................................................................................................................................ 3
B. Use Tax..................................................................................................................................................................... 6
C. Severance Tax on Metalliferous Minerals ................................................................................................................ 7
D. Jet Fuel Excise and Use Tax..................................................................................................................................... 8
E. Rental Occupancy Tax.............................................................................................................................................. 9
D. Severance Tax on Timber ........................................................................................................................................ 10
Chapter II - Other Gross Receipts Taxes
A. Insurance Premium Tax............................................................................................................................................ 13
B. Lieu Tax on Workers' Compensation Insurance Premiums...................................................................................... 14
C. Telecommunication Services Excise Tax ................................................................................................................. 15
D. Pari-Mutuel Tax........................................................................................................................................................ 16
E. Bingo License and Lieu Tax..................................................................................................................................... 17
F. Boxing Receipts Tax ................................................................................................................................................ 18
Chapter III - Income and Estate Taxes
A. Individual Income Tax.............................................................................................................................................. 21
B. Corporate Income Tax.............................................................................................................................................. 23
C. Estate and Generation-Skipping Transfer Tax.......................................................................................................... 25
Chapter IV - Property Taxes
A. Property Tax ............................................................................................................................................................. 29
B. Government Property Lease Excise Tax................................................................................................................... 31
Chapter V - Payments in Lieu of Property Taxes
A. Vehicle License Tax................................................................................................................................................. 35
B. Flight Property Tax................................................................................................................................................... 36
C. Voluntary Contributions by Districts ........................................................................................................................ 37
Contents
ii
Page No.
D. Aircraft License Tax ................................................................................................................................................. 38
E. Watercraft License Tax............................................................................................................................................. 39
F. Lieu Tax on Private Car Companies ......................................................................................................................... 40
G. Voluntary Contributions by Municipalities............................................................................................................... 41
H. Boulder Canyon Projects — In Lieu Payments......................................................................................................... 42
I. Voluntary Contributions by the Game and Fish Commission................................................................................... 43
Chapter VI - Highway User Taxes
A. Motor Vehicle Fuel Tax ........................................................................................................................................... 47
B. Use Fuel Tax............................................................................................................................................................. 48
C. Motor Carrier Fee..................................................................................................................................................... 49
D. Aviation Fuel Tax ..................................................................................................................................................... 50
Chapter VII - Luxury Taxes and Licenses
A. Luxury Tax on Cigarettes and Tobacco .................................................................................................................... 53
B. Luxury Tax on Liquor............................................................................................................................................... 54
C. Alcoholic Beverage License Fees............................................................................................................................. 55
D. Luxury Tax on Cannabis and Controlled Substances ............................................................................................... 56
Chapter VIII - Miscellaneous Taxes
A. Unemployment Insurance Tax.................................................................................................................................. 59
B. Underground Storage Tank Tax............................................................................................................................... 60
C. Intrastate Utility Corporation Assessments............................................................................................................... 61
D. Water Use Tax.......................................................................................................................................................... 62
E. Commercial Nuclear Generating Station Assessment .............................................................................................. 63
Index................................................................................................................................................................................ 67