Bill > HB2290

This bill clarifies how the Transaction Privilege Tax (TPT), a type of sales tax in Arizona, is sourced for certain transactions involving tangible personal property, meaning physical goods. Specifically, it amends existing law to define "business location" as a physical space where business is conducted, such as an office or a room in a house. The bill also clarifies that when an order is received, it is considered received at the seller's business location if all necessary information is received there, regardless of where the order is accepted or approved, and importantly, the location of servers used to transmit order information to a business location does not determine where the order is received. These changes are intended to provide clearer rules for determining where a sale is taxed, particularly in situations involving online orders and the use of technology.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/84023