Close
Close

Arizona issues transaction privilege tax rulings and guidance

The Arizona Department of Revenue recently issued several transaction privilege tax (TPT) rulings and procedural guidance. Specifically, the rulings address the factors used to determine if an out-of-state business has substantial nexus with Arizona, the application of TPT to businesses that operate an online marketplace, and the application of the jet fuel excise and use tax on the sale and purchase of jet fuel. The procedural guidance addresses the use of various exemption certificates.