Effective October 1, 2019, the Arizona Department of Revenue implemented new economic threshold registration and reporting requirements for remote sellers and marketplace facilitators. The Arizona Department of Revenue has published information about the new law and has also published FAQs for remote sellers and marketplace facilitators.
- Taxpayers should evaluate the new laws (linked above) and how they apply to the taxpayer’s business. If taxpayers are unsure on how the new tax rules apply to them, they should consult with the AZ DOR or a tax professional.
Items to consider:
- Determine if you need to contact the DOR to update your registration.
- Determine if you should be collecting at higher rates.
- Do I need to change anything in AvaTax?
This depends on your business’ registration with the State, your current nexus settings, and if you have an active AZ TPT2 filing calendar for Avalara to file on your behalf. Settings and filing calendars should correspond with your registration with the state and must be maintained by Avalara customers to ensure that returns are filed accurately.
Avalara has determined the majority of scenarios businesses may encounter and actions needed within Avatax to meet collection and reporting requirements for Arizona. Once you have determined which scenario fits for your current registration with Arizona, please update settings and filing calendars as needed.
|Registered as an in-state retailer with a physical presence. (Physical presence may be non-permanent, such as rentals.)||
|Registered as a remote seller over the economic threshold.||
|Registered as a voluntary remote seller under the economic threshold.||
- FAQ – Remote Sellers and Marketplace Facilitators
- Out of State Sellers Information
- In state Sellers Information
- Licensing and Renewal Requirements
- Remote Seller/Marketplace Facilitator Liability Relief
If you have questions regarding new remote seller/marketplace facilitator requirements for Arizona, please contact the Arizona Department of Revenue.
Arizona has a dedicated E-Commerce team; phone line and email: 833-293-7253 (833-AZeSale) or by email: firstname.lastname@example.org
Direct general questions to 602-255-3381.
If you have questions about AvaTax settings, setting up your filing calendar, or setting up your locations in AvaTax, contact Avalara Support.