SB 1457 Summary

• Establishes the Arizona e-commerce compliance office within the Department of Revenue to assist state-based taxpayers subject to out-of-state sales and excise taxes.

• Office duties include identifying out-of-state tax requirements, locating tax official contact information, communicating with jurisdictions on taxpayer issues, and referring potentially unconstitutional tax practices to the Attorney General.

• Provides remote sellers and marketplace facilitators with assistance including license and tax filing instructions, liability relief review, software vendor support, and outreach to unlicensed sellers.

• Requires the department to make the office publicly accessible by prominently displaying the office's phone number and email address on the department's website.

• Applies to remote sellers and marketplace facilitators as defined in Arizona tax code section 42-5001.