Recent Arizona Law Changes: Prime Contracting, Exports, and Filing Requirements

Monday, January 5th, 2015

 
 
Capitol Building in Phoenix Arizona.
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Arizona
General

Several law changes recently took effect in Arizona.

First, definitions for the prime contracting transaction privilege tax have changed. Taxable prime contracting activities now do not include maintenance, repair, replacement, or alteration of existing property. Taxable prime contracting activities ("modification" activities) include construction, improvement, movement, wreckage, and demolition.

Second, Arizona removed retail exemptions for sales of property shipped directly outside the United States. Arizona also removed the exemption for sales of property (except for motor vehicles) sold to nonresidents and delivered outside Arizona.

Third, there have been changes to the licensing and filing requirements for transaction taxes. For example, returns that are not filed electronically must now be received on or before the second-to-last business day of the month.

Arizona is also in the process of simplifying its state and local transaction tax reporting process. Although the state had planned to create a single point for licensing, filing, and paying this tax, this system has not yet been put in place. The state plans to have this system in place in 2016.

http://www.azdor.gov/Portals/0/TPTSimplification/TPN%2014-1%2020141118.pdf

https://www.azdor.gov/TPTSimplification.aspx


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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