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Taxable Activity and Deduction Codes
| Activity Code |
Activity Description |
Allowable Deduction Codes
(Scroll Down on this page for a description of each deduction code.)
|
| 1 |
Transportation |
D, H, I, J |
| 2 |
Mining, Quarrying, etc. |
D, F, H, J |
| 3 |
Timbering, etc. |
D, F, H, J |
| 4 |
Utilities |
B, D, F, H, J, Q |
| 5 |
Communications |
B, D, F, H, J, Q |
| 7 |
Manufactured Housing |
D, F, H, J |
| 8 |
Advertising |
B, D, F, H, J |
| 9 |
Publishing |
B, D, F, H, J, Q |
| 10 |
Job Printing |
B, D, F, H, J, O, Q |
| 11 |
Restaurants |
B, D, F, H, J, Q |
| 12 |
Amusements |
D, F, H, J |
| 13 |
Rental of Real Property |
D, F, H, J, Q |
| 14 |
Hotel/Motel |
D, F, H, J |
| 15 |
Construction Contracting |
C, F, H, J, S |
| 16 |
Rental of Personal Property |
D, F, H, J, Q |
| 17 |
Retail Sales |
A, B, D, E, F, G, H, I, J, M, O, Q |
| 20 |
Use Tax Purchases |
None |
| 25 |
Transient Lodging |
None |
| Deduction Codes |
Deduction Code Descriptions |
| A |
|
Retail Service Labor |
| B |
|
Sales for Resale |
| C |
|
35% Construction Contracting |
| D |
|
Discounts & Refunds |
| E |
|
50% for Retail Sales to the US Government; 100% if Manufacturing |
| F |
|
Sales Tax Collected |
| G |
|
Gasoline Sales |
| H |
|
Bad Debts Charged Off |
| I |
|
Prescription Drugs & Supplies |
| J |
|
Other. Specify in Deduction Code Box |
| M |
|
Sales of Exempt Machinery and Equipment |
| O |
|
Sales Ordered & Shipped out of Arizona |
| Q |
|
Sales to Qualified Hospitals |
| S |
|
Construction Contracting Subcontracting |
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