Arizona

Arizona is not a Streamlined Member State

Tax Rates

State Sales and Use Tax Rate: 5.6%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2019

Remote Seller Thresholds:
Annual gross retail sales or income from online sales into Arizona is more than $200,000 in 2019, $150,000 in 2020 and $100,000 in 2021 and thereafter.

Other

Marketplace Facilitators 
In addition to remote sellers, the new law covers marketplace facilitators, which facilitate the sale of products through their online platforms.

Starting October 1, 2019, marketplace facilitators will be required to collect and remit TPT on taxable sales in Arizona made through its platform on its behalf or for at least one remote marketplace seller if gross retail proceeds or income for that marketplace facilitator exceeds $100,000 annually.

Remote sellers do not need to collect TPT on transactions when a marketplace facilitator is collecting and remitting TPT for them.