Transaction Tax Executive Fiat

Many state executive agencies are usurping the legislative department function to increase the transaction tax base. Such practices usually involve executive department action to impermissibly expand the definition of tangible personal property beyond the meaning of corporeal movable property. This webcast uses a particular example involving the Arizona Department of Revenue to exhibit this problem.



Lesson 1.


Lesson 2.

Constitutional Infirmities

            Separation of Powers Doctrine

                        Due Process

                        Executive Fiat

Lesson 3.

Intangible-Tangible Distinctions

Lesson 4

Consequential-Inconsequential Distinctions

Lesson 5.

Arizona Department of Revenue Administrative Regulation A.A.C. R15-5-150

Lesson 6

Arizona Department of Revenue Administrative Ruling TPR 90-2

Lesson 7



**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.


*Recognize how to correctly discern separation of powers, due process, and executive fiat issues  

*Recognize how transaction tax personal property definitions are correctly construed from state general property laws as corporeal moveable property  

*Recognize when state or local jurisdictions have impermissibly expanded the definition of tangible personal property for transaction tax purposes beyond the limits of corporeal moveable property


*Federal and state separation of powers doctrines  

*Substantive due process issues implicated by separation of powers violations  

*Executive Fiat  

*Legislative versus interpretive rule distinctions  

*General law tangible personal property definitional implications for transaction tax statutory construction  

*State or local jurisdiction executive department impermissible practices involving the expansion of the definition of corporeal movable tangible property for transaction tax purposes

Additional Information

Designed For

*Enrolled Agents



Advanced Preparation



This webcast is an intermediate continuing education webcast.
It is assumed the webcast participant has fundamental knowledge of state or local jurisdiction sales, use, or transaction privilege taxes

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