AZ SB1155

Establishes the taxation of remote sellers study committee consisting of 13 members including state legislators, business representatives, local government officials, and the director of the Department of Revenue.

Committee shall study the legal framework for taxing remote sellers, federal law compliance requirements, best practices from other states, administrative and compliance elements, licensing and fees for remote sellers, and implementation timelines for economic nexus laws.

Committee may request information from the Department of Revenue, hold public hearings, and receive testimony; all meetings must be open to the public.

Committee must submit a report of findings and recommendations to the governor, president of the senate, speaker of the house, and secretary of state on or before December 15, 2019.

Committee authority expires and this section is repealed on September 30, 2020.