Tax News

CCH (cch.taxgroup.com) reports:

  The Arizona Department of Revenue has issued a ruling clarifying the imposition of transaction privilege tax on sales of tangible personal property by out-of-state mail-order or Internet-based ("remote") vendors and the responsibility for use tax collection by such vendors. Ascertaining whether a remote vendor is liable for transaction privilege tax, is responsible for collecting use tax, or has no liability for either tax requires a determination of the vendor's nexus with the state.