AZ SB1091

Amends Arizona Revised Statutes section 42-5018 to authorize the Department of Revenue to develop and adopt a real-time payment system for transaction privilege tax collection at the point of sale, including payments after audit.

Permits the department to design and conduct demonstration projects using technology to enable immediate tax remittance and collection at taxpayer option.

Authorizes the department to contract with private vendors and consultants, identify practical and legal issues with new payment systems, and recommend necessary legislation.

Requires the department to submit a report on demonstration project findings to the governor, legislature leadership, and state finance committees by January 1, 2021, with results posted on the department website.

This section authorizing the demonstration project and report requirement expires June 30, 2021.