8A-280. Exclusion of transactions with specified governmental agencies
This section is included in your selections.
Notwithstanding provisions contained elsewhere in this Chapter, "gross income" derived from transactions that would be deemed taxable, if conducted with or for other customers or consumers, shall be deemed exempt from the taxes imposed by this Chapter when the customer or consumer is:
(1) the Federal Government.
(2) the State of Arizona, its departments and agencies, including the State universities maintained by the State Board of Regents; but not including State-chartered or State – insured banks, savings and loan institutions, and credit unions.
(3) any county of this State, its departments and agencies, including, but not limited to, public school districts.
(4) any other incorporated city or town in this State.
(5) this Town.