Following the South Dakota v. Wayfair, Inc. decision, Arizona, like many other states, enacted economic nexus standards that required sellers without a physical presence in Arizona to collect and remit tax. Arizona Governor Doug Ducey signed House Bill (H.B.) 2757 into law on May 31, 2019, which specified how remote sellers and marketplace facilitators must comply with transaction privilege tax (TPT) laws. We have highlighted several of the key points on the Arizona economic nexus rules below.
Source: SOVOS
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