Arizona Electronic Commerce Taxation

Statutes

• Arizona Revised Statutes sec.; 42-5064A telecommunications classification, definition.
• Arizona Revised Statutes sec.; 42-5159 exemptions.
  
• Arizona Revised Statutes sec.; 42-5251 definitions.
• Arizona Revised Statutes sec.; 42-1310.01 levies the transaction privilege tax on the business of selling tangible personal property at retail. The sale of computers, computer equipment, hardware, and other related items is subject to tax as the sale of tangible personal property.
• Arizona Revised Statutes sec.; 42-1310.01.A.1 exempts from the transaction privilege tax professional or personal service occupations or businesses which involve sales or transfers of tangible personal property only as inconsequential elements.
• House Bill 2639 - would establish a 16-member committee to study issues on Internet taxation.
• Senate Bill 1157 sales tax exemption; internet service.

•  Arizona Administrative Code rule R15-5-154 computer hardware and software issues.
• Arizona Private Taxpayer Ruling LR97-001 (May 9, 1997) Internet access fees.
• Arizona Transaction Privilege Tax Ruling TPR 93-48 taxation of computer software, hardware, and related services.

• Vertex Inc. Tax Cybrary - Arizona