AZ HB2118

Amends Arizona Revised Statutes section 42-5040 to define "business location" as a physical space that a person can occupy, such as an office or room in a house, where business is carried on.

Clarifies that an order is received when all necessary information has been received by or on behalf of the seller at a business location of the seller, and specifies that server locations used to transmit order information do not determine where the order is received.

Adds new definition of "business location" to the list of defined terms in the statute, renumbering subsequent definitions from 2-7.

Applies to taxable periods beginning on or after the first day of the month following the general effective date.