Title: Requires Online Retailers to Pay Sales Taxes
Vote Smart's Synopsis:
Vote to pass a bill that requires all retailers to collect and pay sales taxes on products used, stored, or consumed in the state.
Highlights:
Requires every retailer who sells tangible products for storage, use, or consumption in the state of Arizona to collect sales taxes from the purchaser or user (Sec. 2).
Specifies that any person who sells products that are subject to state sales taxes for storage, use, or consumption in the state of Arizona is a “retailer” if the person maintains a distribution center, warehouse, or other business within the state that facilities the sale of such products to customers (Sec. 1).
Exempts common shipping carriers from the provisions of this act (Sec. 1).
Defines a “person” as an individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver or syndicate, state, county, city, municipality, district or other political subdivision or agency (Sec. 1).