Arizona DOR Announces Rescission of Transaction Privilege Tax Ruling Concerning Substantial Nexus

The Arizona Department of Revenue (DOR) Sept. 19 announced the rescission of a transaction privilege tax ruling for sales and use tax purposes. Effective Oct. 1, new rules are implemented in relation to substantial nexus, the subject matter of the transaction privilege tax ruling TPR 16-1. As a result, TPR 16-1 no longer represents the DOR’s policy. Therefore, the DOR rescinded TPR 16-1 effective Oct. 1. [Ariz. Dep’t of Revenue, Rescission of Arizona Transaction Privilege Tax Ruling TPR 16-1, 09/19/19]

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