Arizona § 42-5161 - Collection from purchaser; receipt; tax as debt to state
Full text of Arizona Arizona Revised Statutes § 42-5161 — Collection from purchaser; receipt; tax as debt to state, with citation guidance and answers to common questions.
§ 42-5161. Collection from purchaser; receipt; tax as debt to state
Except as provided by section 42-5167, every retailer and utility business shall collect from the purchaser the tax imposed by this article and give to such purchaser a receipt for the tax in the manner and form prescribed by the department. The tax required to be collected shall be shown separately on the invoice or other proof of sale. The tax required to be collected shall constitute a debt owed by the retailer or utility business to this state.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5161
What does Arizona Revised Statutes § 42-5161 cover?
Section 42-5161 ("Collection from purchaser; receipt; tax as debt to state") 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 § 42-5161?
A common citation format is "Arizona Revised Statutes § 42-5161" (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 § 42-5161 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.