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Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the "true" sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee.
The Department of Liquor Licenses and Control is an Arizona state agency responsible for reviewing state liquor applications and issuing renewal licenses. In Arizona, there are 17 different license categories – airplanes, trains, watercraft, restaurants, liquor stores and other retailers, hotels, bars, distillers, distributors, and special events.
A privilege tax is a tax levied in exchange for a privilege or license granted to the taxpayer. The fee for registering a motor vehicle is one example of a privilege tax. Many taxes on businesses are characterized as privilege taxes. For example, Arizona's transaction privilege tax is a gross receipts tax on business. In the 1911 case of Flint v
Arizona has a transaction privilege tax (TPT) that differs from a true sales tax in that it is a gross receipts tax, a tax levied on the gross receipts of the vendor and not a liability of the consumer. [60] Vendors are permitted to pass the amount of the tax on to the consumer, but remain the liable parties for the tax to the state. [61]
On-premises retail licenses and off-premises wholesale licenses are apportioned through a quota system established by the Pennsylvania Liquor Code. Under the law, the PLCB may grant one retail license for every 3,000 inhabitants of a county and one wholesale license for every 30,000 inhabitants of a county with a minimum of five wholesale ...
Murdock v. Pennsylvania, 319 U.S. 105 (1943), was a case in which the Supreme Court of the United States held that an ordinance requiring door-to-door salespersons ("solicitors") to purchase a license was an unconstitutional tax on religious exercise.
An insurance company, as defined in section 26.1-02-01, health maintenance organization, or any other entity providing a plan of health insurance subject to state insurance regulation may not deliver, issue, execute or renew a health insurance policy or health service contract unless confidentiality of medical information is assured pursuant to ...
The United States District Court for the Eastern District of Pennsylvania (in case citations, E.D. Pa.) is one of the original 13 federal judiciary districts created by the Judiciary Act of 1789. It originally sat in Independence Hall in Philadelphia as the United States District Court for the District of Pennsylvania , and is now located at ...