Arizona Senate Bill 1019 - Summary

• Amends tax sourcing rules for retail sales of tangible personal property by allowing orders received outside Arizona to be sourced to purchaser's billing address if no delivery address exists.

• Expands the telecommunications classification exclusion to include "over-the-top services" (audio/video programming delivered via internet connection with linear or live programming comparable to broadcast television).

• Exempts over-the-top services from municipal transaction privilege, sales, use, and similar taxes at both state and local levels.

• Modifies coal transaction provisions to exempt the sale of coal from municipal taxation, replacing previous provisions related to coal refining transfers.

• Simplifies internet access definitions by changing "electronic mail" to "e-mail" and clarifies that leasing or renting tangible personal property references the lessee's billing address if no physical address exists.