E-commerce And Taxation In Arizona

In Arizona, sales of goods over the Internet are treated the same as sales of tangible personal property through more conventional channels and so subject to the regulations of nexus and Arizona’s sales and use tax laws. Under the current law, any company that has a nexus in Arizona; an office or sales staff providing face-to-face service to customers is required to collect taxes, even if the sales are over the Internet.

The following questions have been addressed in this article:

Can the State of Arizona collect sales tax on out of states internet commerce without nexus according to its State Revenue Code?
How does Arizona Senate Bill 1439 (August 12, 2005) effect taxation of e-commerce in Arizona?


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