The Arizona Department of Revenue Dec. 16, 2019 issued updated frequently asked questions (FAQs) concerning remote sellers and marketplace facilitators for sales and use tax purposes. The FAQs include: 1) voluntary tax collection by out-of-state remote sellers and market facilitators who don’t meet the economic nexus threshold and have no physical presence in Arizona; 2) filing responsibilities for out-of-state sellers with a transaction privilege tax license from before Oct. 1, 2019, that haven’t reached the economic threshold; 3) registration requirements for out-of-state marketplace facilitators; 4) reporting the online sales of Arizona retailers; and 5) the status of out-of-state wholesalers with…
Arizona DOR Issues Updated Frequently Asked Sales Tax Questions for Remote Sellers, Marketplace Facilitators
