Sales Tax Economic Nexus

In the post-Wayfair era, where physical presence is no longer required to be subject to a state’s sales tax, states continue to enact sales tax economic nexus provisions for remote sellers. If you are a business selling goods into multiple states, it is important for you to keep track of your sales and transactions by[ … ]

Arizona Lawmakers Consider Collecting Internet Sales Tax

Some Arizona lawmakers hope to capitalize on a recent U.S. Supreme Court ruling allowing states to collect online sales taxes. House Speaker J.D. Mesnard told Capitol Media Services he sees no reason why purchases made by Arizonans on the internet should be exempt from the state’s 5.6 percent sales levy. “Conceptually, and I’ve already spoken[ … ]

Arizona Contractor Transaction Privilege Tax Reform – Final Legislation

Prime Contracting VS MRRA – Definitions and Tax Treatment SB 1446 updates the definitions of Modification and statutorily defines Alteration and Replacement. Modification no longer includes improvement, movement, MRRA (maintenance, repair, replacement, alteration) activities or related mobilization, demobilization, wreckage and demolition. Modification now includes all construction, grading, leveling, wreckage and demolition specifically not MRRA. Alteration[ … ]