43-1146. Situs of sales of tangible personal property Sales of tangible personal property are considered to be in this state if the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the F.O.B. point or other conditions of the sale.
Arizona Legal Code
§ 43.1146
Source: https://www.azleg.gov/ars/43/01146.htm· Version 2026