Arizona Form 140nr - Nonresident Personal Income Tax Return - 2011 Page 30
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37Form 140NR
Example: Rita is living in Phoenix and she orders a new
Line 31 - Balance of Income Tax
bedspread from the Out-of-State Catalog Store based in New
Subtract lines 28 and 30 from line 27. If the sum of lines 28
York. Rita will use this bedspread in her Arizona winter
and 30 is more than line 27, enter zero on line 31.
home. The price is $125. The Catalog Store collects no tax.
Rita must pay Arizona use tax on this purchase. Rita will
Line 32 - Unpaid Arizona Use Tax
complete the worksheet as follows:
Use line 32 to report any use tax that you owe from out-of-state
purchases that you made in 2011. Enter an amount on line 32
Use Tax Worksheet - Example
to report your use tax only if all of the following apply.
1. Taxable Purchases
$125.00
1. The items you bought were not for business
2. Arizona use tax rate
.066
purposes.
3. Multiply line 1 by the decimal on line 2.
8.25
Enter the result here.
2. You stored, used or consumed the item in Arizona.
4. Round the amount on line 3 to the
3. You are not a registered retailer.
nearest whole dollar.
If 50 cents or
For example, you may have bought goods from a catalogue
more, round up to the next dollar; if less
$8.00
or from the Internet. You may have purchased items costing
than 50 cents, round down. Also enter
more than $200, while traveling outside of the U.S. If you
this amount on Form 140NR, page 1,
made any out-of-state purchase during 2011 and paid no
line 32.
sales tax on that purchase, you must complete the use tax
In this example, Rita will enter $8 on Form
worksheet, if items 1 through 3 above apply. You should
140NR, page 1, line 32.
keep your receipts or invoices for your out-of-state
purchases.
Line 33 - Balance of Tax
Some items are exempt from use tax. For example, you do
Add lines 31 and 32. Enter the result.
not have to pay use tax on any of the following items:
Totaling Payments
x
Prescription drugs
Line 34 - Arizona Income Tax Withheld
x
Prescription eyeglasses
Enter the Arizona income tax withheld shown on the
x
Contact lenses
Form(s) W-2 from your employer. Do not include income
x
Hearing aids
taxes withheld by any other state. Attach the Form(s) W-2
Other items may also be exempt from use tax. To find out
after the last page of your return.
more about use tax and items exempt from use tax, see our
Line 35 - Arizona Estimated Tax Payments
brochure, Pub 610, Use Tax. To see this brochure, visit our
web site at and click on publications.
for 2011 and Amount Applied from 2010
Return
If you did not make any out-of-state purchases during 2011,
you do not owe any use tax. In this case, enter “0” on line
Use this line if you did one of the following:
32.
1. Made estimated income tax payments to Arizona for
2011.
Arizona’s Use Tax
2. Applied any of your refund from your 2010 Arizona
Arizona’s use tax has been part of our tax laws since 1955.
return to 2011 estimated taxes for Arizona.
Every state with a sales tax also has a use tax. When
Enter the total amount paid and/or applied to 2011 taxes.
Arizona shoppers buy from out-of-state sellers who do not
collect tax, this puts in-state sellers at a disadvantage. The
NOTE: If you made joint Arizona estimated payments for
use tax puts all retailers on a level playing field.
2011, but are filing separate 2011 Arizona income tax
returns, see Arizona Department of Revenue Income Tax
What if I Have Already Paid Tax on My Out-of-State
Ruling ITR 02-3.
Purchase?
Line 36 - 2011 Arizona Extension Payment
If you have paid sales tax to another state on the purchase,
or if you have already paid your Arizona use tax, then you
(Form 204)
should enter “0” on line 32.
Use this line to report the payment you sent with your
extension request, or the electronic extension payment you
Use Tax Worksheet
made using
Complete the following worksheet to figure your unpaid use tax.
Line 37 - Other Refundable Credits
Use Tax Worksheet
Enter the total of refundable credits you are claiming from
1. Taxable Purchases
Form 308-I, Credit for Increased Research Activities -
2. Arizona use tax rate
.066
Individuals, or Form 342, Credit for Renewable Energy
3. Multiply line 1 by the decimal on line 2.
Industry.
Enter the result here.
If you enter an amount on this line, be sure you check the
4. Round the amount on line 3 to the nearest
box or boxes to show which credits you are claiming. Also
be sure to attach the credit claim form (308-I or 342) to your
whole dollar. If 50 cents or more, round
return when you file.
up to the next dollar; if less than 50 cents,
round down. Also enter this amount on
Credit for Increased Research Activities - Individuals
Form 140NR, page 1, line 32.
(Form 308-I)
You may qualify for the refundable increased research
The following example shows how to complete the
activities credit if you incurred qualified research expenses
worksheet.
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