Taxing legal marijuana – Arizona Prop 207 sales tax

If you are an Arizona resident, you likely know that this year the legalization of marijuana is on our ballot. Proposition 207 would legalize the possession and use of marijuana for adults 21+, allow growing of marijuana plants, licensing of marijuana retailers and expungement of marijuana related crimes. One aspect of the proposition that many …

Keep Reading

South Dakota v Wayfair: landmark sales tax decision

There has been a lot of buzz in the past few months regarding the South Dakota vs. Wayfair, Inc. case. It’s important because state and local governments cannot enforce their sales tax laws on internet retail sales unless the retailer has a local physical presence. This is a precedent that was established in U.S. Court …

Keep Reading

Breaking: Sales tax case Supreme Court decision

On the morning of June 21, 2018, the United States Supreme Court handed down its decision in South Dakota v. Wayfair, Inc. In short, this decision remands the rulings in Quill and Bellas Hess, which required a taxpayer to have a physical presence (such as a storefront or factory) in a jurisdiction for them to …

Keep Reading

Arizona releases Pub 623 Nexus Guide

Out-of-state businesses struggle to understand the tax filing requirements in another state. To assist an out-of-state business with these questions, the Arizona Department of Revenue released Pub 623 Nexus in Arizona on its website. Pub 623 covers the main Arizona business taxes: Transaction Privilege Tax, Use Tax and Corporate income tax. In addition, it includes …

Keep Reading

Voluntary tax disclosure program for online sellers

The Multistate Tax Commission (MTC) is offering a limited-time voluntary tax disclosure program for online marketplace sellers for sales and use tax, income/franchise tax or both. Participating states include Alabama, Arkansas, Colorado, Connecticut, the District of Columbia, Florida, Idaho, Iowa, Kansas, Kentucky, Louisiana, Massachusetts, Minnesota, Missouri, Nebraska, New Jersey, North Carolina, Oklahoma, South Dakota, Tennessee, …

Keep Reading

Washington passes remote seller bill to collect sales tax

The State of Washington just passed Bill 2163 which will require out-of-state retailers with gross receipts of at least $10,000 from Washington sales to either collect and remit retail sales tax or make an election to comply with notice and reporting requirements (aka “tattle telling” on purchasers). This will all go into effect on January …

Keep Reading

Phoenix conforms to AZ TPT simplification rules

As you may know, as of July 1, 2016, Arizona has begun to implement their new TPT Simplification process. While some find the AZ TPT simplification process to be a headache, it has some advantages. Once all of the cities conform to the new law, taxpayers will only be required to file a single form …

Keep Reading

Sales Tax Audits

Unfortunately, we are all too familiar with the sales tax audits – or in Arizona, transaction privilege tax audits. The regulatory agency in question usually has an onerous list of records that they want to peruse, frequently covering a five year period, or sometimes more. Arizona has also been known to misplace filed sales tax …

Keep Reading

AZ Introduces New TPT Reporting Forms TPT-2 and TPT-EZ

The Arizona Department of Revenue will be issuing new TPT (transaction privilege tax) forms this summer as part of the ongoing process towards TPT reporting simplification. ADOR announced the creation of two new TPT forms, TPT-2 and TPT-EZ. If you have one location and receive pre-printed TPT forms in the mail from the Department, you …

Keep Reading

Internet Sales Can Be Taxing

Earlier this month, South Dakota lawmakers put into effect a tax on out-of-state online retailers that now requires them to collect state sales tax from customers on internet sales. The law affects those retailers who have done business in the state to the tune of $100,000+ or 400 transactions or more. I know what you …

Keep Reading