Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-111 - Consignment Sales
Universal Citation: AZ Admin Code R 15-5-111
Current through Register Vol. 30, No. 38, September 20, 2024
A. In this Section:
1. "Consignee" means the party that
is in the business of selling tangible personal property belonging to a
consignor.
2. "Consignor" means the
party with the legal right to contract the services of the consignee to sell
tangible personal property on behalf of the consignor.
B. Gross receipts from consignment sales are subject to tax under the retail classification.
C. Except as provided in subsection (D), a consignee shall obtain a transaction privilege tax license before making consignment sales.
D. A consignee who is a marketplace facilitator without a physical presence in Arizona, as provided in R15-5-2002(B), is required to obtain a transaction privilege tax license upon meeting the threshold requirements in A.R.S. § 42-5044.
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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