Whether replacement requires a reason for leaving the old item in place
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
A.R.S. § 42-5075(S)(11) treats work as replacement regardless of whether the existing component or system is physically removed. ADOR's MRRA Contracting page lets the old item stay only where it remains non-operational and removing it makes no sense or is not possible. The question asks whether an item left in place counts as replaced where removing it was possible, and if not, what standard applies.
Glossary entries flagged by this question
When an answer is expected
ADOR Tax Policy states a response time of 25 business days for Transaction Privilege Tax questions, answered in the order received. Follow-ups are sent on business day 25 and every 10 business days after that. The next follow-up is due November 13, 2026.
The answer is recorded on this page when it arrives, with every place it changed something on this site.