Arizona Software Sales Agreement
Description
How to fill out Software Sales Agreement?
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FAQ
Generally, a business has nexus in Arizona when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives.
Sales of custom software - downloaded are exempt from the sales tax in Arizona. In the state of Arizona, the charges for the modification of any sort of prewritten software intended for the use of an individual customer are considered to be exempt so long as the are separately stated on the sales invoice and records.
"Nexus" is the connection required to exist between a state and a potential taxpayer such that the state has the constitutional right to impose a tax.
Computer software delivered electronically is not a sale of tangible personal property and therefore is not subject to sales and use tax.
Sales tax nexus is the connection between a seller and a state that requires the seller to register then collect and remit sales tax in the state. Certain business activities, including having a physical presence or reaching a certain sales threshold, may establish nexus with the state.
The Arizona Department of Revenue (Department) issued a taxpayer information ruling stating that a taxpayer's gross income from transactions provided through the use of computer software is not subject to tax under the personal property rental classification for Arizona Transaction Privilege Tax purposes.
If your direct sales to Arizona customers exceed the economic threshold, you are required to file and report as a remote seller. You must obtain a TPT license at AZTaxes.gov.
In Arizona, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. Some examples of exceptions to the sales tax are certain types of groceries, some medical devices, certain prescription medications, and any machinery and chemicals which are used in research and development.
In other words, Software-as-a-Service as a cloud-computing program that is only accessed remotely without delivery of a tangible media and does not include the user taking possession of the program is not subject to sales or use tax.
Arizona is the first state to use a graduated approach to their economic nexus threshold, effective October 1, 2019. In 2019, it was $200,000/year in gross revenue in current or previous calendar year's sales.
