Glossary · Institutions & Instruments
Arizona Revised Statutes
In short
Arizona's codified law. Where ADOR guidance and the statute disagree, the statute wins — which is not a hypothetical in contracting.
In full
The actual law, passed by the legislature. ADOR's webpages explain it, but they are not it. When a guidance page and the statute say different things, the statute controls.
Contracting TPT is governed chiefly by A.R.S. § 42-5075, the prime contracting classification, with the MRRA exclusion, the definitions, and the alteration thresholds inside it. Related sections carry the materials tax and reclassification credit (§ 42-5008.01), retail deductions (§ 42-5061), exemption-certificate substantiation (§ 42-5009), audit authority (§ 42-1108), bonding (§§ 42-5006, 42-5007), and the property tax classes that decide residential versus commercial (§§ 42-12001 through 42-12009).
Citations are read as section, then subsection letter, then paragraph number — § 42-5075(S)(1)(a). Subsection letters move when the legislature amends a section, so an older document may cite a letter that now points elsewhere.
A.R.S. Title 42