Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 23 - USE TAX
Section R15-5-2310 - Payment of Use Tax by Purchaser
Universal Citation: AZ Admin Code R 15-5-2310
Current through Register Vol. 30, No. 38, September 20, 2024
A. Use tax must be paid to:
1. An out-of-state
vendor holding a certificate of authority for the collection of use tax,
or
2. The Department, in cases
where the vendor is not a marketplace facilitator or remote seller liable for
transaction privilege tax under A.R.S. § 42-5044 or is not registered for
the collection of use tax.
B. A one-time, nonrecurring payment of use tax may be remitted to the Department under a cover letter rather than on a standard report form.
C. Arizona purchasers making recurring purchases from out of state may apply to the Department for a registration certificate and remit payment directly to the state on a monthly report form in lieu of making payment to the vendor.
D. The purchaser will be relieved of his liability for the tax when payment is made directly to the out-of-state vendor registered and a receipt of the tax paid is obtained by him.
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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