On May 31, 2019, Governor Doug Ducey signed Arizona H.B. 2757 adopting economic nexus standards for internet sales made into Arizona. This change was in direct response to the US Supreme Court’s decision in South Dakota v. Wayfair, 138 S. Ct. 2080 (2018) and becomes effective October 1, 2019. In addition to adopting economic nexus standards, H.B. 2757 requires marketplace facilitators (Amazon, et. al.) to collect the sales tax on behalf of sellers using the facilitator’s platform. It also preempts the retail classification for city sales taxes under the Model City Tax Code.
Source: lrrc.com
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