AZ SB1556

Allows remote sellers to communicate exclusively with their home state's tax agency, which can then remit taxes to Arizona on their behalf if that state extends reciprocal comity.

Establishes a central clearinghouse system (if created) for remote sellers to submit tax returns and remittances to multiple states through a single intermediary.

Creates a "compliant purchaser certificate" allowing purchasers buying for resale from remote sellers to pay taxes directly to Arizona instead of the remote seller collecting them.

Permits remote sellers meeting Arizona's sales threshold to elect a single statewide municipal tax rate (average of all municipal rates) instead of calculating different rates for each city and district.

Exempts the Department of Revenue from rulemaking requirements for one year following the act's effective date to facilitate implementation.