If a remote seller or out-of-state marketplace facilitator meets the economic threshold for sales into Arizona, it will need a transaction privilege tax (TPT) license. By contrast, marketplace facilitators and retailers with a physical presence in Arizona must obtain a TPT license, irrespective of any threshold.
Q: I am based in Arizona and I do not have a storefront, I only sell online; does this mean I am a remote seller? A: Even without a storefront, if you are based in Arizona, you are an Arizona retailer will likely be required to obtain a transaction privilege tax (TPT) license.
If you are a vendor, you will require a Transaction Privilege Tax License for the state/city/county. Visit AZ Department of Revenue for more information. You may also require a city business license and a city permit.
Remote Seller: Any person or business selling or shipping products into Arizona but does not have a physical presence. TPT filing is required if in the current year or previous calendar year a remote seller has more than $200,000 (2019), $150,000 (2020) or $100,000 (2021 and beyond) in sales to Arizona customers.
Do I Need to Form a Business to Sell on eBay, Amazon, etc.? Actually, no – as long as you aren't making a profit, you can buy and sell on these sites without formalizing a business entity.
If you receive a rejection of your e-filed return by the day after the filing deadline (usually April 15), the IRS gives you a rejection grace period of five days to refile a timely filed rejected return.
Mandatory e-file requirement California law requires tax preparers to e-file if they prepare: More than 100 individual income tax returns. 1 or more returns using tax preparation software.
ADOR only requires submission of Form 1099 that report Arizona income tax withheld. Taxpayers only need to submit Form 1099-NEC if there is Arizona withheld. All federal attachments (including Form 1099-NEC) are due with Arizona reconciliation forms.