Daily Tax Report: State

Arizona DOR Adopts Regulations for Remote Sellers, Marketplace Facilitators Concerning Transaction Privilege, Use Tax

Oct. 11, 2019, 8:55 PM

The Arizona Department of Revenue (DOR) Oct. 11 adopted regulations to accommodate the needs of remote sellers and marketplace facilitators concerning transaction privilege sales and use tax. The DOR received approval to engage in this exempt rulemaking action on Sept. 16. The rules include measures to: 1) repeal provisions related to sales tax retail classification and transaction privilege tax alternative reporting, registration, and licensing; 2) add new provisions related to liability relief for marketplace facilitators and remote sellers and reasonable cause for waiver of civil penalties; 3) provide that, starting Oct. 1, marketplace facilitators and remote sellers must file their...

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