42-11125. Exemption for inventory, materials and products
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/az/title-42/42-11125A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Stocks of raw or unfinished materials, unassembled parts, work in progress or finished products that constitute the inventory of a retailer, wholesaler or manufacturer that is located in this state and that is principally engaged in reselling the materials, parts or products are exempt from taxation.