Sometime soon, meaning before March 1, the County Assessor of each county in Arizona will be mailing to all property owners the annual notice of the valuation of property for purposes of property tax assessment. It’s that letter you get every year that says “NOTICE OF VALUATION” at the top. It used to be a […]
Posts Tagged ‘Department of Revenue’
Billboard Company Receipts Not Subject to Sales Tax Under Personal Property Rental Classification.
Jones Outdoor Advertising owns billboards located throughout Arizona. The Arizona Department of Revenue assessed Jones transaction privilege (sales) tax under the State’s personal property rental classification. Jones asserted that although its billboards were personal property, Jones did not lease or rent the billboards to its advertising customers. Jones also asserted that the State had repealed […]