AZ State Tax Considerations

Sales Tax Exemption on Research Equipment

Equipment purchased exclusively for research purposes is exempt from Arizona State Sales Tax. See UA FSO statement of Research Equipment Tax Exemption. However, there are exceptions to this exemption that impact central, shared use research facilities. These exceptions include "research in social sciences or psychology", see AZ ARS 42-5061 subsection B 14.

In order to provide research computing resources to researchers from these exception areas some of the research computing resources have been purchased with AZ taxes included (for example AZ-LIVE, Access Grid, and HPC Cluster subsystems). The result is that there are resources available to all campus researchers, with the caveat that researchers in the social science and psychology areas are restricted to using resources that are purchased with taxes paid. These restrictions are described in the HPC sections of this website.