SENATE BILL 1004 - Sales Tax Simplification Act of 2022

• Allows remote sellers to communicate exclusively through their home state's tax agency and remit taxes to this state through that agency if reciprocal comity agreements exist between states.

• Requires the Arizona Department of Revenue to use a central clearinghouse system (if established) to accept all tax returns and remittances from remote sellers in coordination with other state tax agencies.

• Establishes a "compliant purchaser certificate" allowing purchasers buying for resale from remote sellers to pay transaction privilege tax directly to the department instead of the seller collecting it.

• Modifies nexus thresholds for remote sellers: $200,000 for 2019, $150,000 for 2020, $100,000 for 2021-2022, and continuing at $100,000 in taxable sales for 2023 and thereafter to trigger tax obligations in Arizona.

• Exempts the Department of Revenue from rulemaking requirements under title 41, chapter 6 for one year following the effective date of this act.