AZ HB2516

Removes requirement for persons who purchase tangible personal property without paying sales tax to file monthly returns; instead requires annual returns due by April 15 for the preceding calendar year.

Establishes a $50 annual tax liability threshold below which persons are not required to file use tax returns.

Maintains existing quarterly and annual payment authorization for retailers with estimated annual tax liabilities between $500-$1,250 and $500 or less respectively.

Requires use tax return forms to be included in income tax booklets distributed by the department.

Allows the department to extend filing deadlines for good cause, but not beyond the first day of the third month after the regular due date.