How the dates of substantial completion and final completion are fixed under the design phase services exclusion
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
A.R.S. § 42-5075(O) defines a punch list as minor modification work performed after substantial completion and before final completion, and lists inspection to determine those dates as a construction phase service. It defines neither date. The question asks whether ADOR applies a definition of each, or accepts the dates the construction contract sets.
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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.