Private (Rail) Car - operating, furnishing or leasing railroad cars to be used for transporting persons or freight within Arizona

Private (Rail) Car - operating, furnishing or leasing railroad cars to be used for transporting persons or freight within Arizona

If you plan to be in the business of operating, furnishing or leasing railroad cars to be used for transporting persons or freight, within the state of Arizona, over railroad lines that you do not own, lease or operate, you may be subject to transaction privilege (sales) tax/licensing under the Pipeline & Private Car classification. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here. (24)