Arizona – ADOR Issues Proposed Rules Package for Remote Sellers and Marketplace Facilitator Legislation for Public Comment


The Arizona Department of Revenue (ADOR) today released its proposed rulemaking package pursuant to House Bill 2757 for public comment.  To view the proposed rulemaking package click here(link is external)

Please note: The rulemaking package submitted to implement HB 2757 is exempt from the formal rulemaking requirements pursuant to Laws 2019, Chapter 273, Section 32 (HB2757).  However, in the spirit of continuous improvement and customer service, ADOR is seeking feedback from interested stakeholders and the general public.

The Department of Revenue will be accepting public comment through the close of business on August 23, 2019. Written comments are to be submitted to Lisa Querard, ADOR tax policy administrator, at lquerard@azdor.gov. All submissions will be considered by the agency prior to publishing the rules. 

House Bill 2757 will require remote sellers and marketplace facilitators to begin filing and paying transaction privilege tax (TPT) in Arizona starting October 1, 2019. The legislation is the result of a 2018 ruling by the U.S. Supreme Court in South Dakota v. Wayfair. The decision allows states to require out-of-state online businesses without a physical presence to collect and remit tax on sales from transactions in their state.

In September, remote sellers and marketplace facilitators will be able to register with the Department of Revenue. The department will provide further updates when registration officially opens. 

For information on transaction privilege tax go to https://azdor.gov/transaction-privilege-tax-tpt.