SB 1496 Summary

• Establishes procedures for remote sellers to report and remit transaction privilege taxes through their home state's tax agency or a central clearinghouse if comity is extended or a clearinghouse is established.

• Creates a "compliant purchaser certificate" allowing purchasers to pay taxes directly to Arizona instead of the remote seller collecting them, with the purchaser becoming liable for the tax amount.

• Modifies nexus thresholds for remote sellers: $200,000 (2019), $150,000 (2020), $100,000 (2021-2022), and taxable sales of $100,000 (2023 and beyond) to trigger tax collection obligations.

• Allows remote sellers to elect a single statewide municipal tax rate equal to the average of all Arizona municipal rates instead of calculating individual city and town rates for each transaction.

• Exempts the Department of Revenue from rulemaking requirements under Arizona Revised Statutes Title 41, Chapter 6 for one year after the act's effective date.