42-5153. Exclusions from sales price
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/az/title-42/42-5153A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of this article the total sales price for nuclear fuel purchased for storage, use or consumption in this state shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article will be imposed only once for any one quantity or batch of nuclear fuel regardless of the number of transactions or financing arrangements which may occur with respect to that nuclear fuel.