Arizona § 42-5156 - Tangible personal property provided under a service contract or warranty; definition
Full text of Arizona Arizona Revised Statutes § 42-5156 — Tangible personal property provided under a service contract or warranty; definition, with citation guidance and answers to common questions.
§ 42-5156. Tangible personal property provided under a service contract or warranty; definition
A. The tax imposed by section 42-5155 shall be levied and collected at an amount equal to five and six-tenths per cent of the cost of the tangible personal property provided under the conditions of a warranty or service contract.
B. Every person storing, using or otherwise consuming in this state tangible personal property provided under the conditions of a warranty or service contract is liable for the tax. Such person's liability is not extinguished until the tax has been paid to this state, except that a receipt from a retailer maintaining a place of business in this state or from a retailer who is authorized by the department to collect the tax, under such rules as it may prescribe, and who is for the purposes of this article regarded as a retailer maintaining a place of business in this state, given to the purchaser in accordance with the provisions of section 42-5161 is sufficient to relieve the purchaser from further liability for the tax imposed upon the tangible personal property to which the receipt refers.
C. For the purpose of this section, "cost" means the cost of the tangible personal property to the provider of the warranty or contract.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5156
What does Arizona Revised Statutes § 42-5156 cover?
Section 42-5156 ("Tangible personal property provided under a service contract or warranty; definition") 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 § 42-5156?
A common citation format is "Arizona Revised Statutes § 42-5156" (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 § 42-5156 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.