|
REFERENCE TITLE: services delivered by internet; taxation |
|
State of Arizona House of Representatives Fifty-third Legislature First Regular Session 2017
|
|
HB 2144 |
|
|
|
Introduced by Representative Leach
|
AN ACT
Amending title 42, chapter 6, article 1, Arizona Revised Statutes, by adding section 42-6014; relating to municipal taxation.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 6, article 1, Arizona Revised Statutes, is amended by adding section 42-6014, to read:
42-6014. Video, audio and data services delivered by internet; taxable situs
The billing address of a customer of a video, audio or data service that is delivered to the customer through an internet connection is the taxable situs of the service regardless of where the service originates, terminates or passes through. Only a taxing jurisdiction in which the billing address is located may impose or collect taxes, charges or fees with respect to the service.