Ariz. Admin. Code § 15-5-2310

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-5-2310 - Payment of Use Tax by Purchaser

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.

Ariz. Admin. Code § R15-5-2310

Amended by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.