Arizona – Centralized Licensing and Reporting of Transaction Privilege Tax (TPT) Begins Jan. 1

Effective January 1, 2017, the Arizona Department of Revenue (ADOR) will become the single point of administration and collection of transaction privilege tax (TPT). The transition to centralized licensing, reporting and payment of state and city TPT to ADOR begins Continue reading Arizona – Centralized Licensing and Reporting of Transaction Privilege Tax (TPT) Begins Jan. 1

Arizona – Transaction Privilege Tax Changes

SALT Report 3886 – The State of Arizona and its Cities and Towns (Cities) continue to work together to achieve the goal of simplifying the manner in which taxpayers report and pay their Transaction Privilege Tax (TPT) through the centralization of Continue reading Arizona – Transaction Privilege Tax Changes

Arizona– Important Tax Reporting Changes Effective July 1, 2016: TPT-1 Out, TPT-2 In

SALT Report 3837 – Beginning with tax reporting periods on or after June 1, 2016 the Arizona Department of Revenue will no longer accept the TPT-1 form. Two new forms are available to accommodate location-based reporting for filing periods beginning Continue reading Arizona– Important Tax Reporting Changes Effective July 1, 2016: TPT-1 Out, TPT-2 In

Arizona – Transaction Privilege Tax Licensing and Reporting Changes Effective July 1, 2016

SALT Report 3832 – The Arizona Department of Revenue (ADOR) is implementing the following changes to Transaction Privilege Tax (TPT) licensing and reporting, effective July 1, 2016: All businesses must file by location number on the city detail section of Continue reading Arizona – Transaction Privilege Tax Licensing and Reporting Changes Effective July 1, 2016

Arizona – TPT Simplification Update

Salt Report 3556 – The Arizona Department of Revenue and Arizona’s Cities and Towns continue to work together to achieve the goal of simplifying the manner in which taxpayers report and pay their Transaction Privilege Tax.  Due to the complexity Continue reading Arizona – TPT Simplification Update

Utah – Proposed Reapportionment of Sales Tax Revenue Gained Through Vehicle Sales

Salt Report 3555 – Rep. Ken Ivory has introduced legislation that would send the city portion of sales-tax revenue from vehicle sales to the buyer’s hometown. If the bill is passed, it will take effect on January 1, 2016 Further Continue reading Utah – Proposed Reapportionment of Sales Tax Revenue Gained Through Vehicle Sales

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 – Use Tax Since 1935

SALT Report 3256 – An Arizona state perspective on Use Tax…what is it…who owes it…how do I pay it? “Use tax is due when tax was not paid on purchases made over the Internet, through toll-free numbers, from mail order Continue reading Arizona – Use Tax Since 1935

Arizona –Gear Box Oil (Manufacturing) Is Taxable

SALT Report 3201 – The Arizona Department of Revenue released a Taxpayer Information Ruling LR13-008 (July 15, 2013) addressing the taxability of gear box oil used in a manufacturing machine process. The Arizona Department of Revenue ruled as follows: “Taxpayer’s Continue reading Arizona –Gear Box Oil (Manufacturing) Is Taxable