Arizona § 42-5104 - Records of sales
Full text of Arizona Arizona Revised Statutes § 42-5104 — Records of sales, with citation guidance and answers to common questions.
§ 42-5104. Records of sales
A. Retailers shall maintain accurate, verifiable and complete records of all purchases and sales of tangible personal property in order to verify exemptions from taxes imposed by this chapter. A retailer may use any method of recording that properly reflects all purchases and sales of food items exempted from taxes imposed by this chapter, as well as all purchases and sales of items subject to taxes imposed by this chapter, provided such records are maintained in accordance with rules adopted by the department.
B. Any retailer who fails to maintain records as provided in this section shall pay the amount of taxes that would have been imposed on tangible personal property by this chapter if sales of food had not been exempted by article 2 of this chapter and this article.
C. If, upon request by the department, the retailer cannot demonstrate to the department that such records properly reflect all sales of food items exempted from taxes imposed by this chapter, the department may recompute the amount of tax to be paid pursuant to section 42-1108.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5104
What does Arizona Revised Statutes § 42-5104 cover?
Section 42-5104 ("Records of sales") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-5104?
A common citation format is "Arizona Revised Statutes § 42-5104" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-5104 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.