Arizona – Updated Use Tax Reporting Requirements for Individuals

SALT Report 1880 – The Arizona Department of Revenue revised its publication regarding the individual’s responsibility to report and pay use tax. Individual taxpayers are required by law to report and pay to the Department of Revenue any use tax due on goods that are purchased from an out-of-state vendor and used or consumed in Arizona if the vendor did not collect tax at the time of sale. However, the requirement stating that individuals must declare the amount of use tax due on their individual income tax returns has been eliminated.

For Further Information:

Arizona Department of Revenue – Arizona Use Tax for Individual Income Taxpayers Publication 610A