Exemptions
-
Items rented to a qualifying hospital, a community health center, or a health
care organization.
- The rental of a prosthetic device prescribed or recommended by a physician,
dentist, or medical professional.
- Rental of films, tapes, and slides by theaters, television stations, and
radio stations. This does not include the rental of videotapes to individuals
for their own use.
- Rental of certain machinery, equipment, and related items used directly in
manufacturing, processing, mining, by telephone companies, for electric power
production, and transmission pipelines, airlines, railroads, and by the oil and
gas industries.
- Rental to nonresidents of Arizona for use outside the state if you ship or
deliver the item out of state.
- Items semi-permanently or permanently installed within another city or town
that levies an equivalent tax on the transaction.
- Separately billed charges for delivery, installation, repair, and/or
maintenance charges.
- Income from the operation for car washes, and coin-operated washing and
drying machines.
- Rental, leasing, or licensing of aircraft that would qualify as aircraft
acquired for use outside the State, if such rental, leasing, or licensing had
been a sales and further provided that required documentation is maintained.
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