Arizona Revised Statutes Title 42. Taxation § 42-5034. Determination of place of business for distribution of tax monies

1. Section 42-5062, at the location where the transportation begins.

2. Section 42-5072, at the location where the oil, natural gas, limestone, sand, gravel or nonmetalliferous mineral product is extracted, mined, quarried or pumped.

3. Section 42-5063, at the location where the electricity, gas or water is delivered to the consumer.

4. Section 42-5064, at the location from which the messages or conversations by telephone or messages by telegraph are transmitted.

5. Section 42-5067, at the location where the oil or artificial or natural gas is delivered to the consumer.

6. Section 42-5074, in the case of dining cars, and § 42-5068, in each county or Indian reservation in which such cars are operated in the same proportion that the mileage of railroads in each county over which the cars are operated bears to the total mileage of railroads in the state over which the cars are operated.

7. Section 42-5065, at the location where the newspaper, magazine or other periodical or publication is published.

8. Section 42-5066, at the location where the job printing, engraving, embossing or copying is done.

9. Section 42-5061 and § 42-5352, subsection A, at the location where the sale is made.

10. Section 42-5074, except in the case of dining cars, in the county or Indian reservation where the restaurants, dining rooms, lunchrooms, lunchstands, soda fountains or similar establishments where articles of food or drink are sold for consumption on the premises are located.

11. Sections 42-5069, 42-5070, 42-5071 and 42-5073, at the location where the businesses therein enumerated are located or conducted.