Posts Tagged ‘Sales Tax’

Billboard Company Receipts Not Subject to Sales Tax Under Personal Property Rental Classification. 

James Susa
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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 Jones also asserted that the State had repealed […]