AZ HB2290

Amends Arizona's transaction privilege tax (TPT) sourcing rules to clarify that retail sales of tangible personal property are sourced to the seller's business location when the order is received there

Defines "business location" as a physical space that a person can occupy, such as an office or room in a house, where business is conducted

Specifies that the location of servers used to transmit order information does not determine where an order is received for tax sourcing purposes

Clarifies that an order is received when all necessary information has been received at a business location of the seller, regardless of where the order is accepted or approved

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