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Daily Tax Report: State

Arizona DOR Adopts Regulations Concerning Electronic Filing, Payment of Transaction Privilege Tax

Oct. 11, 2019, 8:55 PM

The Arizona Department of Revenue (DOR) Oct. 11 adopted amended regulations to accommodate the needs of remote sellers and marketplace facilitators concerning the electronic filing and payment of tax for sales and use tax purposes. The DOR received approval to engage in this exempt rulemaking action on Sept. 16. The rules include measures: 1) to add cross-references to the statutory definitions of marketplace facilitator and remote seller; 2) to require marketplace facilitators and remote sellers who meet or reasonably can expect to meet the threshold requirements on or after Oct.1, to pay transaction privilege taxes through electronic funds transfer unless...

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