Sales/Use/Indirect:
Arizona: New Law Creates Certification Process for Third-Party Service Providers that Determine TPP Transaction Sourcing
H.B. 2382, signed by gov. 4/10/24. With respect to existing Arizona law requiring sellers of taxable products or services subject to Arizona transaction privilege tax (TPT) to centrally remit state and local TPT to the Arizona Department of Revenue (Department) and permitting the use of third-party services and software to meet these requirements, newly enacted legislation mandates that, by January 1, 2026, the Department create a voluntary certification process / program for third-party service providers that offer certain sourcing services for TPT purposes. Under the new law, a taxpayer may use a certified third-party service provider to assist the taxpayer in sourcing transactions involving tangible personal property. Those doing so generally would not be liable for failing to pay the correct amount of tax if the failure was due to an error in sourcing the transaction; rather in this instance, the certified third-party service provider would be liable for the amount of tax the taxpayer failed to pay – “unless the error was due to incorrect information the certified third-party service provider received from the Department.” Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
