Arizona's Department of Revenue (DOR) recently addressed questions about retailers that qualify as marketplace facilitators. Unlicensed retailers that qualify as marketplace facilitators must apply for new licenses that identify the retailer as a marketplace facilitator. Licensed retailers that qualify as marketplace facilitators should contact the DOR's E-Commerce Compliance and Outreach (ECCO) team to modify their licenses. Marketplace facilitator licenses are required to accurately report marketplace sales. Once properly licensed as a facilitator, the facilitator must use the 600 series business code to report sales.
Retailers can reach the ECCO by phone at (833)-293-7253.