AZ HB2144

Amends Arizona Revised Statutes Title 42, Chapter 6, Article 1 by adding section 42-6014 regarding taxation of internet-delivered services.

Establishes that the taxable situs (location for tax purposes) for video, audio, or data services delivered via internet connection is the customer's billing address, regardless of where the service originates, terminates, or passes through.

Restricts tax collection authority to only the taxing jurisdiction where the customer's billing address is located.

Prohibits other jurisdictions from imposing or collecting taxes, charges, or fees on such internet-delivered services.