28-9527. Transaction privilege tax prohibited
A vehicle for hire owner, company or driver that has a permit issued pursuant to article 1 of this chapter is exempt from transaction privilege tax pursuant to sections 42-5062 and 42-6004 on income derived from transporting persons for hire.
Structure Arizona Revised Statutes
§ 28-121 - Violation; classification; exception; civil traffic violation; surcharge
§ 28-141 - Prearranged ground transportation; applicability; definitions
§ 28-143 - Heavy and commuter rail; construction; definitions
§ 28-144 - Driver license or permit restrictions
§ 28-301 - Transportation districts
§ 28-302 - Transportation board; members; appointments; terms; compensation
§ 28-303 - Powers and duties of the board; meetings
§ 28-304 - Powers and duties of the board; transportation facilities
§ 28-305 - Powers and duties of the board; rules
§ 28-306 - Statewide transportation policy statement
§ 28-307 - Long-range statewide transportation plan; board duties
§ 28-331 - Department of transportation established
§ 28-332 - Department of transportation jurisdiction; duties
§ 28-334 - Acceptance and expenditure of federal monies; limitations
§ 28-335 - Comprehensive financial management system
§ 28-336 - REAL ID act; implementation prohibited
§ 28-337 - High occupancy vehicle lane; lane degradation; priority use
§ 28-338 - Enhanced driver license prohibition
§ 28-339 - State match advantage for rural transportation fund; allocation of monies; definitions
§ 28-361 - Director; appointment; compensation
§ 28-362 - Deputy director of the department
§ 28-363 - Duties of the director; administration
§ 28-364 - Powers of the director
§ 28-365 - Disposition of fees
§ 28-368 - Property acquisition; definition
§ 28-369 - Law enforcement powers; ports of entry; violation; classification
§ 28-370 - Oaths and acknowledgments; power of attorney; definition
§ 28-372 - Returned checks; dishonored electronic payments; fees
§ 28-373 - Refunds; limitations
§ 28-374 - Fees and taxes; alternative payment methods; penalties
§ 28-375 - Alternative office hours for motor vehicle division offices
§ 28-376 - Employment of personnel; definition
§ 28-401 - Intergovernmental agreements
§ 28-402 - Intergovernmental agreements; ports of entry
§ 28-403 - Interstate agreements; commercial vehicle registration
§ 28-404 - Interstate agreements; fee and tax exemptions
§ 28-405 - Contract; civil penalty collection
§ 28-406 - Interstate agreements; dealer or manufacturer plates
§ 28-407 - Agreements with other jurisdictions; parking privileges
§ 28-408 - Agreements with nonpublic entities
§ 28-409 - Agreements with public and private entities; fund
§ 28-410 - Computer software agreements
§ 28-413 - Reciprocal driver license agreement; foreign countries
§ 28-441 - Duplication of records
§ 28-443 - Records; management; destruction
§ 28-444 - Computer storage; evidence
§ 28-445 - Seal; authentication of records
§ 28-446 - Fees for copies; exemptions
§ 28-448 - Notice of address or name change; address update; civil traffic violation; definition
§ 28-449 - Information requests for public records
§ 28-451 - Maintaining records
§ 28-453 - Electronic transfer of information
§ 28-454 - Records maintained by department of transportation; redaction; definitions
§ 28-455 - Release of personal information; fees
§ 28-456 - Subsequent sale or disclosure of record information by authorized recipient
§ 28-457 - Unlawful acts; classification; civil actions
§ 28-458 - Motor vehicle records release; department review panel
§ 28-473 - Agency requests for motor vehicles; neighborhood electric vehicles
§ 28-475 - State fleet operations fund; exemption
§ 28-476 - State vehicle replacement fund; exemption
§ 28-501 - Definition of division
§ 28-502 - Transportation planning; uniform practices; requirements
§ 28-503 - Performance based planning and programming
§ 28-504 - Transportation system performance measures; data collection and reporting; methodologies
§ 28-505 - Transportation system performance factors; weights
§ 28-506 - Long-range statewide transportation plan; division duties
§ 28-507 - Transportation system database
§ 28-602 - Powers of governor; federal highway safety act
§ 28-603 - Drag racing prevention enforcement fund
§ 28-621 - Applicability to vehicles on highways; exceptions
§ 28-622 - Failure to comply with police officer; classification
§ 28-623 - Obedience by public officers and employees; exceptions
§ 28-624 - Authorized emergency vehicles
§ 28-625 - Persons riding animals or driving animal drawn vehicles
§ 28-626 - Uniform application of laws throughout state; local ordinances or regulations
§ 28-627 - Powers of local authorities
§ 28-628 - Rights of real property owners
§ 28-641 - Traffic control device manual and specifications
§ 28-642 - Traffic control signs on state highways; rules
§ 28-643 - Local traffic control devices
§ 28-644 - Obedience to and required traffic control devices
§ 28-645 - Traffic control signal legend
§ 28-646 - Pedestrian control signals; loitering prohibited
§ 28-648 - Display of unauthorized signs, signals or markings
§ 28-650 - Warning devices at construction sites
§ 28-651 - Use of private property to avoid traffic control device prohibited
§ 28-652 - State highway work zones; definition
§ 28-653 - Flagger training and certification; exception
§ 28-667 - Written accident report; definition
§ 28-668 - Accidents involving death to drivers; testing alcohol concentration
§ 28-669 - Accident report forms
§ 28-670 - Accident report analysis
§ 28-671 - Accident reports required by city or town
§ 28-673 - Traffic accidents; implied consent; tests
§ 28-674 - Traffic accidents; quick clearance
§ 28-675 - Causing death by use of a vehicle; violation; classification
§ 28-676 - Causing serious physical injury by use of a vehicle; violation; classification
§ 28-693 - Reckless driving; violation; classification; license; surrender; aiding and abetting
§ 28-694 - Wrong-way driving; civil penalty; traffic survival school; definition
§ 28-695 - Aggressive driving; violation; classification; definition
§ 28-701 - Reasonable and prudent speed; prima facie evidence; exceptions
§ 28-701.02 - Excessive speeds; classification
§ 28-702 - State highway speed limits
§ 28-702.01 - Waste of a finite resource; civil penalties; urbanized areas; definition
§ 28-702.03 - Maximum speed limit violation on interstate highway system in another state; effect
§ 28-702.04 - Maximum speed limit on interstate highways outside urbanized areas; definition
§ 28-703 - Alteration of speed limits by local authority
§ 28-703.01 - End of speed zone; signs required
§ 28-703.02 - Establishing speed on multiple lane highways
§ 28-704 - Minimum speed limits; requirement to turn off roadway
§ 28-705 - Special speed limitation; motor driven cycles
§ 28-706 - Special speed limitations
§ 28-707 - Charging speed violation; burden of proof; findings
§ 28-709 - Maximum speed limit for large vehicles and vehicles with trailers
§ 28-710 - State highway work zone safety; civil penalty; fund
§ 28-721 - Driving on right side of roadway; driving on shoulder; exceptions; education
§ 28-722 - Passing vehicles proceeding in opposite directions
§ 28-723 - Overtaking a vehicle on the left
§ 28-724 - Overtaking on the right
§ 28-725 - Limitations on overtaking on the left
§ 28-726 - Limitations on driving to left of roadway center
§ 28-728 - One-way roadways and rotary traffic islands
§ 28-729 - Driving on roadways laned for traffic
§ 28-730 - Following too closely
§ 28-731 - Driving on divided highways
§ 28-733 - Restrictions on use of controlled access highway
§ 28-734 - Driving through safety zone
§ 28-735 - Overtaking bicycles; civil penalties
§ 28-736 - Use of highway lanes; restrictions
§ 28-737 - High occupancy vehicle lanes; civil penalty; definition
§ 28-751 - Required position and method of turning
§ 28-752 - Limitations on turning around
§ 28-753 - Starting parked vehicle
§ 28-754 - Turning movements and required signals
§ 28-755 - Hand or arm signals or mechanical signal
§ 28-756 - Method of giving hand and arm signals
§ 28-771 - Vehicle at intersection; exception; entering freeway
§ 28-772 - Vehicle turning left at intersection
§ 28-773 - Intersection entrance
§ 28-774 - Highway access from private road or driveway
§ 28-777 - Golf carts and neighborhood electric vehicles; vehicles turning right
§ 28-791 - Pedestrians subject to traffic rules
§ 28-792 - Right-of-way at crosswalk
§ 28-793 - Crossing at other than crosswalk
§ 28-794 - Drivers to exercise due care
§ 28-795 - Pedestrians to use right half of crosswalk
§ 28-796 - Pedestrian on roadways
§ 28-797 - School crossings; civil penalty; assessment; definition
§ 28-811 - Parent and guardian responsibility; applicability of article
§ 28-812 - Applicability of traffic laws to bicycle riders
§ 28-814 - Clinging to vehicle
§ 28-815 - Riding on roadway and bicycle path; bicycle path usage
§ 28-816 - Carrying article on bicycle
§ 28-818 - Bicycle safety fund
§ 28-819 - Electric bicycles; electric standup scooters
§ 28-851 - Railroad crossing; safety
§ 28-852 - Dangerous railroad grade crossing
§ 28-853 - Railroad grade crossing; stop required of certain vehicles; other requirements
§ 28-854 - Railroad grade crossing; moving heavy equipment; exception; definition
§ 28-855 - Stop signs; yield signs
§ 28-856 - Emerging from alley, driveway or building
§ 28-857.01 - Overtaking and passing school bus; report by school bus operator; notification letter
§ 28-858 - Approaching horses and livestock
§ 28-871 - Stopping, standing or parking outside business or residence district
§ 28-872 - Removal of vehicles; notice; liability for costs; hearing
§ 28-873 - Stopping, standing or parking prohibitions; exceptions; definition
§ 28-874 - Additional parking rules
§ 28-875 - Law enforcement exception
§ 28-876 - Parking spaces for electric vehicles; civil penalty
§ 28-877 - Alternative fuel vehicles; parking in carpool parking spaces
§ 28-881 - Parking restrictions; applicability
§ 28-882 - Parking spaces for persons with physical disabilities
§ 28-883 - Agreements with other jurisdictions; reciprocity
§ 28-884 - Parking space for persons with physical disabilities; prohibition; access aisle
§ 28-885 - Civil traffic violation; civil penalty; recall of placards and plates; defense
§ 28-891 - Backing limitations
§ 28-892 - Riding on motorcycle or all-terrain vehicle
§ 28-893 - Obstruction to view; interference with driving
§ 28-894 - Driving on mountain highways
§ 28-895 - Coasting prohibited
§ 28-896 - Towing trailer; lateral sway
§ 28-898 - Objects on roadway; prohibition
§ 28-899 - Barbed wire; damages
§ 28-900 - School transportation rules
§ 28-901 - Maximum number in school bus; stops at school
§ 28-902 - Repainting government vehicle
§ 28-903 - Operation of motorcycle on laned roadway; exceptions
§ 28-904 - Driving on sidewalk
§ 28-905 - Opening vehicle door
§ 28-906 - Mechanical raising and lowering devices
§ 28-908 - Persons in wheelchairs or on electric personal assistive mobility devices
§ 28-909 - Vehicle restraints required; exceptions; civil penalty
§ 28-910 - Liability for emergency responses in flood areas; definitions
§ 28-911 - Electric personal assistive mobility devices
§ 28-912 - Vehicles transporting equine; violation; classification; definitions
§ 28-921 - Applicability of equipment requirements
§ 28-922 - Lighted lamps required
§ 28-923 - Visibility distance; mounted height of lamps
§ 28-924 - Motor vehicle head lamps
§ 28-926 - New motor vehicles; reflectors
§ 28-927 - Stop lamps; peace officers; warnings
§ 28-928 - Applicability of lighting laws
§ 28-929 - Additional lighting equipment required on certain vehicles
§ 28-930 - School bus lighting equipment; standards and specifications
§ 28-932 - Reflector and lamp mountings
§ 28-933 - Reflector and lamp visibility
§ 28-934 - Obstructed lights not required
§ 28-935 - Lamp or flag on projecting load
§ 28-936 - Lamps on parked vehicles
§ 28-937 - Lamps on other vehicles and equipment
§ 28-938 - Spot and auxiliary lamps
§ 28-939 - Signal lamps and devices
§ 28-940 - Additional lighting equipment
§ 28-941 - Multiple beam road lighting equipment arrangement
§ 28-942 - Multiple beam road lighting equipment usage
§ 28-943 - Single beam road lighting equipment
§ 28-944 - Lighting equipment on motor driven cycles
§ 28-945 - Alternate road lighting equipment
§ 28-946 - Number of driving lamps required or permitted
§ 28-947 - Special restrictions on lamps
§ 28-948 - Snow removal equipment lamps
§ 28-949 - Selling or using lamps
§ 28-952 - Required brake equipment
§ 28-953 - Brakes on all-terrain vehicles and motor driven cycles
§ 28-954 - Horns and warning devices
§ 28-955.01 - Motorcycles; noise level equipment; unauthorized equipment
§ 28-955.03 - Exemption for racing motorcycles; definition
§ 28-955.04 - Exhaust system; visual inspection; requirements; civil penalty
§ 28-957 - Windshield wipers required; exceptions
§ 28-957.01 - Windshields required; exceptions
§ 28-958 - Tire equipment restrictions
§ 28-958.01 - Rear fender splash guards
§ 28-959 - Safety glass required; applicability; denial or suspension of registration; definition
§ 28-959.01 - Materials on windows or windshield; exceptions; requirements; violation; definitions
§ 28-960 - Flares; warning devices; requirements
§ 28-961 - Display of warning devices; disabled vehicle
§ 28-962 - Vehicles transporting explosives; rules
§ 28-963 - Image display device; prohibition; exceptions; definition
§ 28-964 - Motorcycles; all-terrain vehicles; motor driven cycles; equipment; exception
§ 28-981 - Vehicle equipment; safety requirement
§ 28-982 - Vehicle and equipment inspection; notice of repair or adjustment
§ 28-983 - Compliance with inspection laws; operation prohibited
§ 28-984 - School bus inspection; rules
§ 28-985 - Interstate movement of household goods inspection; rules
§ 28-1091 - Violation; scope and effect
§ 28-1092 - Reasonable access; definitions
§ 28-1093 - Vehicle width; exceptions
§ 28-1094 - Vehicle height; exceptions; special permits
§ 28-1095 - Vehicle length; exceptions; permits; rules; definitions
§ 28-1096 - Projecting loads on passenger vehicles
§ 28-1097 - Maximum load extensions; length limitations for pole trailers
§ 28-1098 - Vehicle loads; restrictions; civil penalties
§ 28-1099 - Single axle load limit; exceptions
§ 28-1100 - Vehicles and loads; gross weight restrictions; exceptions
§ 28-1101 - Weight violations; civil penalty; classification; procedures; evidence
§ 28-1102 - Weighing of vehicles and loads; violation; classification; civil penalty
§ 28-1103 - Excess size and weight special permits; definition
§ 28-1104 - Issuance of special permits; rules
§ 28-1105 - Special permit fees
§ 28-1106 - Restriction on highway usage
§ 28-1107 - Liability; highway or structure damage
§ 28-1108 - Vehicle towing; definition
§ 28-1110 - Escort vehicle operation; training and certification; insurance; exemption
§ 28-1111 - Commercial and noncommercial vehicles and trailers; website publications
§ 28-1144 - Issuing envelope permits; restrictions; requirements
§ 28-1145 - Third party permit issuance
§ 28-1147 - Revocation or suspension of envelope permits and privileges
§ 28-1149 - Records; inspection
§ 28-1150 - Overdimensional permit council
§ 28-1151 - Violation; classification
§ 28-1172 - Applicability; private and Indian lands
§ 28-1174 - Operation restrictions; violation; classification
§ 28-1175 - Instruction course; fee
§ 28-1176 - Off-highway vehicle recreation fund; annual reports; definition
§ 28-1178 - Operation of off-highway vehicles; exceptions
§ 28-1179 - Off-highway vehicle equipment requirements; rule making; exception
§ 28-1180 - Race or organized event; authorization required
§ 28-1181 - Civil traffic violation
§ 28-1201 - Definition of photo enforcement system
§ 28-1202 - Exemption; first responders
§ 28-1203 - Photo enforcement system placement; speed limit change
§ 28-1204 - Photo enforcement zones; signage; standards; citation dismissal
§ 28-1206 - Photo enforcement system; prohibited use
§ 28-1222 - Applicability of laws to personal delivery devices
§ 28-1224 - Operation requirements
§ 28-1225 - Areas of operation; speed limits
§ 28-1227 - Local authority regulations; peace officers
§ 28-1302 - Applicability of chapter
§ 28-1303 - Oversight council on driving or operating under the influence abatement; report
§ 28-1304 - Driving under the influence abatement fund
§ 28-1322 - Preliminary breath tests; rules on approval of devices
§ 28-1323 - Admissibility of breath test or other records
§ 28-1325 - Breath test operator permits
§ 28-1326 - Blood test; rules; permits
§ 28-1327 - Reproduction of records; admissibility; computer storage; definition
§ 28-1388 - Blood and breath tests; violation; classification; admissible evidence
§ 28-1389 - Waiver of fine, surcharge or assessment
§ 28-1390 - Emergency personnel; law enforcement
§ 28-1401 - Special ignition interlock restricted driver licenses; application fee
§ 28-1402 - Issuance of special ignition interlock restricted driver license
§ 28-1403 - Extension of interlock restricted licenses; hearing; scope
§ 28-1441 - Driving under the influence; records
§ 28-1442 - Driving under the influence; records; reporting
§ 28-1443 - Minimum or medium security facility
§ 28-1444 - Reimbursement of incarceration costs
§ 28-1445 - Alcohol or other drug screening; license suspension
§ 28-1446 - Calculating incarceration credit
§ 28-1461 - Use of certified ignition interlock devices; reporting
§ 28-1462 - Ignition interlock device certification and decertification; service provider bonds
§ 28-1463 - Proof of compliance; suspension; hearings
§ 28-1464 - Ignition interlock devices; violations; classification; definition
§ 28-1465 - Rulemaking; ignition interlock service providers and manufacturers; civil penalty
§ 28-1466 - Display of certification; transfer prohibited
§ 28-1467 - Ignition interlock service provider contracts; cancellation; notice
§ 28-1469 - Ignition interlock device fund
§ 28-1521 - Violation; civil penalty
§ 28-1522 - Injuring or preventing operation of vehicle; classification; emergency exception
§ 28-1523 - Transporting hazardous material; violation; classification
§ 28-1524 - Offense by person owning or controlling vehicle; classification
§ 28-1525 - Assessment; failure to pay fine
§ 28-1551 - Parties to a crime
§ 28-1552 - Jurisdiction of municipal and justice courts
§ 28-1553 - Hearing officers; civil traffic violations
§ 28-1554 - Disposition of fees, fines, forfeitures and civil penalties
§ 28-1555 - Traffic violation charge; juveniles
§ 28-1556 - Applicability of procedures; arrest without warrant
§ 28-1557 - Traffic complaint form; use of social security number prohibited
§ 28-1558 - Traffic complaints; disposition; records
§ 28-1559 - Traffic case records; abstract of record; reports
§ 28-1560 - Illegal cancellation of traffic citation; classification; audit
§ 28-1561 - Certification of uniform traffic complaint forms; false certification
§ 28-1591 - Traffic violations; civil matters; service
§ 28-1592 - Commencement of action; original citation changes
§ 28-1593 - Service of uniform traffic ticket and complaint
§ 28-1594 - Authority to detain persons
§ 28-1596 - Traffic complaint; proceedings
§ 28-1597 - Witnesses; nonapplicability of rules of civil procedure
§ 28-1598 - Maximum civil penalty
§ 28-1599 - Admission; evidence of negligence
§ 28-1603 - Civil penalty mitigation or waiver
§ 28-1604 - Community restitution in lieu of monetary obligation; definition
§ 28-1631 - Traffic ticket enforcement assistance program; establishment
§ 28-1632 - Refusal to renew registration; fees
§ 28-1634 - Registration allowed
§ 28-1652 - Law enforcement officer duties
§ 28-1653 - Documents and records
§ 28-1654 - Department of state
§ 28-1852 - Adoption of compact
§ 28-1853 - Exchange of information
§ 28-1854 - Compensation and expenses of administrator
§ 28-1855 - Report by courts and agencies
§ 28-1872 - Adoption of compact
§ 28-1874 - Compensation and expenses of administrator
§ 28-2002 - Assessor or director as county agent
§ 28-2003 - Fees; vehicle title and registration; identification plate; definition
§ 28-2004 - Disposition of fees; highway user revenue fund
§ 28-2005 - Disposition of fees; county assessor's special registration fund
§ 28-2006 - Contract to transfer duties and responsibilities
§ 28-2007 - Highway safety fee; refund
§ 28-2008 - Duplicate certificate of title, permit, registration card or license plates
§ 28-2009 - Certificate of title; validity
§ 28-2010 - Motorcycle safety fund; administration
§ 28-2011 - Vehicle inspections
§ 28-2012 - Vehicle inspection and certificate of title enforcement fund
§ 28-2013 - Disposition of property; deposit of proceeds
§ 28-2051 - Application for certificate of title; vision screening test
§ 28-2052 - Title and registration of foreign vehicles
§ 28-2053 - Certificate of title without registration
§ 28-2054 - Certificate of title; application processing
§ 28-2055 - Certificate of title; content requirements; transfer on death provision
§ 28-2056 - Transfer or registration of vehicle; collection of use tax
§ 28-2057 - Registration without certificate of title or bond; receipt; fee
§ 28-2058 - Transfer of title; odometer mileage disclosure statement; education
§ 28-2059 - Obtaining a certificate of title; refusal; revocation
§ 28-2060 - Transfer of ownership by operation of law
§ 28-2062 - Mobile home delinquent personal property tax list
§ 28-2063 - Mobile home certificate of title; exceptions; fee
§ 28-2064 - Electronic certificates of title system; applicability; rules
§ 28-2065 - Electronic and digital signatures; documents
§ 28-2093 - Sale of seized vehicles or motors; disposition of proceeds
§ 28-2094 - Dismantling motor vehicle; application fee; certificate of title; exemption
§ 28-2095 - Restored salvage certificate of title; inspections; definitions
§ 28-2096 - Flood or water damaged vehicles
§ 28-2097 - Modular motor homes; definition
§ 28-2098 - Vehicle sales; no certificate of title; violation; classification; penalties
§ 28-2131 - Liens and encumbrances; validity
§ 28-2132 - Indication of lien or encumbrance
§ 28-2133 - Index and filing of liens, encumbrances or instruments; constructive notice
§ 28-2135 - Perfection of security interest in inventory and mobile homes
§ 28-2137 - Restitution lien; removal
§ 28-2151 - Registration by mail; postage fund
§ 28-2153 - Registration requirement; exceptions; assessment; violation; classification
§ 28-2154 - Special registrations
§ 28-2154.01 - Special ninety day nonresident registration permits; procedures
§ 28-2155 - One trip registration permit
§ 28-2156 - Temporary general use registration
§ 28-2157 - Application for registration; exception
§ 28-2159 - Staggered registration
§ 28-2161 - Nonpayment of fees, taxes and assessments; consequences
§ 28-2163 - Cancellation of registration; refusal to renew registration
§ 28-2164 - Reregistration on becoming liable for weight fee; exceptions
§ 28-2165 - Special serial or identification number
§ 28-2167 - Commercial vehicle registration; financial responsibility
§ 28-2168 - Federal heavy vehicle use tax; enforcement assistance
§ 28-2169 - Intrastate commercial vehicle registration; required numbers
§ 28-2201 - Definition of fleet
§ 28-2202 - Fleet registration; requirements
§ 28-2203 - Registration card; sticker
§ 28-2204 - Department as registering officer; vehicle license tax distribution; definition
§ 28-2205 - New fleet registrant; fees; taxes
§ 28-2206 - Additions to fleet; fee
§ 28-2207 - Renewal of fleet registration; deletion of vehicle
§ 28-2208 - Fleet utility trailers; five year registration; definition
§ 28-2232 - International proportional registration authority; rules; definition
§ 28-2233 - Interstate commercial fleet registration; application; restrictions