Whether building a road to a landfill, or a cell within one, is prime contracting
Sent to ADOR Tax Policy on October 7, 2026. A response is outstanding.
The question
A.R.S. § 42-5075(M) says constructing roads to a landfill and cells within one "may be deemed" prime contracting, without saying who deems it or on what basis. The question asks whether that work is taxable in the ordinary case, and what would make it not.
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.