Paper

STATE OF ARIZONA

2010

Tax Handbook

JLBC

Prepared by the Staff

of the Joint Legislative Budget Committee

CONTENTS

Page No.

Foreword...................................................................................................................................................................

Overview of Arizona Taxes......................................................................................................................................

i

iii

GENERAL FUND

SALES AND USE TAXES

A. Transaction Privilege Tax..................................................................................................................................

B. Use Tax .............................................................................................................................................................

C. Severance Tax on Metalliferous Minerals .........................................................................................................

D. Jet Fuel Excise and Use Tax..............................................................................................................................

E. Rental Occupancy Tax.......................................................................................................................................

F. Severance Tax on Timber..................................................................................................................................

1

19

22

24

26

28

INCOME TAXES

A. Individual Income Tax.......................................................................................................................................

B. Corporate Income Tax .......................................................................................................................................

31

64

APPENDIX A – Renewable Energy Tax Incentives ................................................................................................

83...