ATRA Tax Practitioner's Committee

2008 Meeting Schedule                             
Thursday, January 24
Thursday, February 21
Thursday, March 20
Thursday, April 17
Thursday, May 22
June (No meeting)
July (No meeting)
August (No meeting)
Thursday, September 18
Thursday, October 16
November (No meeting)
Thursday, December 11
 
 
DOR Proposed Rulings; One of the many functions of the ATRA Tax Practitioner's Committee is to carefully scrutinize rulings proposed by the Department of Revenue (DOR) that affect taxpayers.  ATRA members often meet with DOR officials to discuss the proposed changes and if necessary, offer a written response to the proposal.  Below is a list of some of those issues.
  CURRENT PROPOSED RULINGS
  Sale of TPP by out-of-state mail-order or Internet-based vendors-supersedes TPR 94-12
  Notice of Proposed Rulemaking, June 5, 2007

          Response deadline - Friday, July 6, 2007

  Notice of Proposed Rulemaking, October 22, 2004
  Notice of Proposed Rulemaking, August 4, 2004
  Written & Oral Advice provided by DOR
  Notice of Proposed Rulemaking, June 4, 2007

          Response deadline - Thursday, July 5, 2007

  Cigarette Tax Stamps
  Notice of Proposed Rulemaking, May 23, 2007

          Response deadline - Wednesday, June 20, 2007

   
  PREVIOUSLY PROPOSED RULINGS

Prime Contracting

PTR LR05-007, September 1, 2005

Hotel/Motel Lodging Industry

TPT Ruling, July 10, 2006
Tax Matrix

Income tax treatment of US obligations

bullet Notice of Proposed Rulemaking, January 7, 2005
            Corporate
            Individual

Refund Claims during an appeal of a deficiency assessment

bullet Notice of  Proposed Rulemaking, August 26, 2004
     ATRA's Response, May 10, 2004

Job Printing & Photography

bullet Note of Final Rulemaking, November 21, 2005
bullet

Notice of Supplemental Proposed Rulemaking, August 13, 2004

bullet Notice of Proposed Rulemaking, March 5, 2004

     ATRA's Response, December 31, 2003

Definition of "direct costs" expended for architectural or engineering services under prime contracting

bullet Notice of Proposed Rulemaking, September 18, 2006
     ATRA's Response, October 30, 2006
bullet Notice of Proposed Rulemaking, August 25, 2004
     ATRA's Response, November 1, 2004

TPT on the dealership of manufactured buildings-supersedes and rescinds Arizona Sales Tax Ruling No. 5-15-79, August 23, 2004

bullet Notice of Proposed Rulemaking, August 25, 2004

Wastewater Treatment

bullet Notice of Proposed Rulemaking, October 31, 2002
    
bullet ATRA's Response, December 17, 2002
General Tax Ruling, 6/28/04
Motor Carrier Tax TPR-02
 
 

Model City Tax Code (MCTC) Proposed Revisions; ATRA's Tax Practitioner's Committee works closely with Arizona's cities and towns and the Arizona League of Cities and Towns, reviewing all proposed amendments to the MCTC prior to adoption by the Municipal Tax Code Commission (MTCC).  Below is a list of amendments that were initially proposed by the cities and towns, and with the hard work of the Tax Practitioner's Committee, were favorably amended to preserve the rights of taxpayers.

Sec. 560- Erroneous Payment of Tax Credits & Refunds, 4/1/03, limitations. 6/19/03 (Revised)
Sec. 416- Construction Contracting, Speculative Builders.
TG 2002-01- Hotel, Motel and Transient Lodging, 6/24/01 &10/2/02
ATRA Response, 8/13/02
Unified Audit Committee Response, 10/2/02
Reg. 520.1- Electronic Signature

    

 

Legislation; The ATRA Tax Practitioner's Committee closely tracks tax legislation and proposes new legislation to address inequities in Arizona's tax laws.  The following is a list of legislation in which the Committee has been directly involved with by either recommending amendments to legislation proposed by government agencies or by proposing legislation to improve taxpayers rights.

 

2008 Legislative Session:

  Taxpayer information ruling (HB2692, chapter 221); Sponsor: Yarbrough
 

2007 Legislative Session:

 

Recomputation of tax; determination (SB1233, chapter 160);

          Sponsor: Leff

Prime contracting; property owners (HB2627, chapter 188);

           Sponsor: Yarbrough

Sales tax; intercompany leases (HB2081, Strike Amendment held in the House);

           Sponsor: Yarbrough

 

 

2006 Legislative Session:

 

Tax decisions; distribution (HB2712, chapter 244); Sponsor: Yarbrough

Contractor sales tax; development fees (SB1068, chapter 386);

           Sponsor: Martin

Taxation; confidentiality (Unclaimed Property Provision) (HB2088,

           chapter 18) Sponsor: Huffman

DOR continuation (New Tax Interpretation; Affirmative Defense)

          (SB1461, chapter 391); Sponsor: Martin

   
  2005 Legislative Session:
 

Municipal sales tax; refunds (HB2055); Sponsor: Huffman

Managed audit agreements (SB1171); Sponsor: Martin

Use tax percentage based reporting (SB1185); Sponsor: Johnson

2004 Legislative Session:

Preexisting transactions; sales tax (SB1141); Sponsor: Martin

Taxpayer bill of rights; amnesty (SB1274); Sponsor: Leff

Design-build contracts; prime contracting (SB1293) Sponsor: Martin

 

 

 

 
Other Issues;
  Corporate Income Sales Factor
 
bullet Letter from Directors of OSPB and JLBC, January 18, 2006
 
bullet Letters from Intel to OSPB and JLBC, 2005
 
bullet JLBC Memo to President Bennett and Speaker Weiers, October 7, 2005
  Streamlined Sales Tax Project
bullet  Streamlined Sales Tax and use tax agreement, November 12, 2002
 

Capitol Castings Supreme Court Decision

bullet Arizona Department of Revenue v. Capitol Castings, Inc.
 

Unpublished Tax Cases

bullet  Letter to Arizona Department of Revenue, January 30, 2004
 

Quick Links:   - League of Cities & Towns

                            - Arizona Department of Revenue

                            - Arizona Department of Administration, state telephone directory