Arizona – Court Of Appeals Case, Billboard Advertising Sales Exempt From TPT

Salt Report 3681– On July 16, 2015 the Arizona Court of Appeals filed a ruling that sales of billboard advertising were exempt from the transaction privilege tax.  As the result of an audit the Department of Revenue took the position Continue reading Arizona – Court Of Appeals Case, Billboard Advertising Sales Exempt From TPT

Arizona – Bullhead City Is Returning To The State Collection System Effective January 1, 2015

SALT Report 3548 – On January 1, 2015, Bullhead City became a Program City (Program Cities).  Program Cities are the cities in which the ADOR licenses and collects TPT.   Taxpayers located in these cities will report and pay their TPT Continue reading Arizona – Bullhead City Is Returning To The State Collection System Effective January 1, 2015

Arizona – Department Of Revenue To Provide Free Contracting Classes

SALT Report 3540 – The Arizona Department of Revenue has announced free classes to educate taxpayers on the statutory prime contracting changes which are becoming effective January 1, 2015.  Classes are currently scheduled on Thursday, December 18th in Tucson (no longer accepting Continue reading Arizona – Department Of Revenue To Provide Free Contracting Classes

Arizona – Notice Addresses Changes To Prime Contracting Classification For TPT

SALT Report 3534 – The Arizona Department of Revenue has released a notice which addresses various questions and gives examples involving changes to the prime contracting classification for Transaction Privilege Tax (TPT).  A total of 18 questions and 17 examples Continue reading Arizona – Notice Addresses Changes To Prime Contracting Classification For TPT

Arizona – Publication Covers Changes To License Renewals, Filing Frequencies, Due Dates And More

SALT Report 3521 – The Arizona Department of Revenue has released a publication to inform taxpayers of upcoming changes and news. License Renewals – Renewals are due January 1, 2015. There is no State renewal fee and renewal forms must Continue reading Arizona – Publication Covers Changes To License Renewals, Filing Frequencies, Due Dates And More

Arizona – Single Point Of Administration Provisions Of TPT Simplification Delayed One Year

SALT Report 3509 – In a letter to Mr. Ken Strobeck, Executive Director of the League of Arizona Cities and Towns, the Arizona Department of Revenue advised that the single point of administrations section of the TPT Simplification plan would Continue reading Arizona – Single Point Of Administration Provisions Of TPT Simplification Delayed One Year

Arizona – Plan For Consolidated Sales Tax Reporting May Be Delayed

SALT Report 3505 – Arizona’s TPT Simplification plan may be delayed due to concerns about reporting requirements and compliance within the new system.  The TPT Simplification plan, designed to consolidate state, county and municipal transaction privilege tax to one return Continue reading Arizona – Plan For Consolidated Sales Tax Reporting May Be Delayed

Arizona – New Exemption Certificate Issued

SALT Report 3415 – Effective August 1, 2014, a deduction will be established under the utilities classification for the gross receipts from the sale of electricity and natural gas for a business that is principally engaged in a manufacturing or smelting Continue reading Arizona – New Exemption Certificate Issued