Arizona Revised Statutes Title 42. Taxation § 42-5157. Motor vehicles removed from inventory; service vehicles

A. The tax imposed by this article on motor vehicles that are removed from inventory by a motor vehicle dealer as defined in § 28-4301, that are used directly in the conduct of the motor vehicle dealer's primary business and that are returned to the dealer's active sales inventory within one year after the date of the initial removal from inventory shall be levied and imposed on a monthly basis and shall be applied to 1/39 of the value of each new motor vehicle as determined by the manufacturer's suggested retail price and to 1/39 of the value of each used motor vehicle as determined by any industry-wide publication in common use and devoted to listing used car values.

B. A service vehicle is not considered to be removed from inventory if the service vehicle is continuously available for sale. The department shall consider any service vehicle that remains a new motor vehicle as defined in § 28-4301 or that is treated as a new motor vehicle under title 28, chapter 10  1 to be continuously available for sale.