ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

HB 2118: TPT; sourcing; business location; receipt

Sponsor: Representative Carter N, LD 15

Committee on Ways & Means

Overview

Specifies that the location of servers does not determine where an order is received for purposes of sourcing certain transaction privilege tax (TPT) transactions involving tangible personal property and defines business location.

History

Current law provides that retail sales of tangible personal property be sourced to the seller's business location if the seller receives the order at a business location in Arizona (A.R.S. § 42-5040).

Provisions

1. Specifies that the location of servers used to transmit the information necessary to accept an order does not determine where an order is received for purposes of sourcing certain TPT transactions involving tangible personal property. (Sec. 1)

2. Defines business location. (Sec. 1)

3. Makes technical changes. (Sec. 1)

4. Contains an applicability clause. (Sec. 2)

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