AZ HB2551

Amends section 42-5061 of Arizona Revised Statutes regarding the retail classification and transaction privilege tax.

Establishes a presumption that a person is conducting business in Arizona if they contract with an Arizona resident who refers customers via internet links or other means, and cumulative sales from those referrals exceed $10,000 in the preceding 12 months.

The presumption of in-state business activity can be rebutted if the seller proves the Arizona resident did not engage in solicitation meeting constitutional nexus requirements during the 12-month period.

Applies to sellers who have commission or other consideration-based agreements with Arizona residents for customer referrals, creating a nexus for transaction privilege tax purposes.