Arizona
Sales Threshold $100,000
Transaction Threshold N/A
Effective Date October 1, 2019
Included Transactions Gross sales of tangible personal property
Excluded Transactions Sales for resale, exempt services
Evaluation Period Current or previous calendar year
Tax Implications Must collect and remit transaction privilege tax (TPT)
Key Compliance Requirements Register with AZ Dept. of Revenue; file per assigned frequency
Exemptions Sales for resale, certain exempt organizations