Arizona Retail Internet Site Agreement
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FAQ
Remote Seller: Any person or business selling or shipping products into Arizona but does not have a physical presence.
Under current law, a remote seller is required to collect and remit Arizona TPT if its gross proceeds from sales of tangible personal property or services in Arizona during the current or previous calendar year exceed $100,000. The threshold includes exempt sales and services.
A Marketplace Seller may also be a ?remote seller.? A Remote Seller is generally a seller that does not have a physical presence in a state but who sells products or services for delivery into that state.
Remote seller makes sales into Arizona through its website and ships to the following cities: $200,000 shipped into Phoenix. $100,000 shipped into Chandler. The remote seller will report these sales using Retail Sales business code 605 for both the state/county and the cities the product is shipped to.
Remote sellers are sellers that do not have a business location or other physical presence in Arizona. Therefore, if you are an Arizona business with a business location in Arizona and you sell online, you are not a remote seller. There is no change in law regarding Arizona retail businesses.
Remote sellers are businesses that don't have a physical presence in a state (like an office or warehouse) but deliver services or products to customers in that state.
