Internet/Online/Mail/E-Commerce Sales or Services

Home-based businesses, including those that operate online/over the Internet, must comply with the same license and permit requirements as a business located at a commercial site.

In addition, home-based/online business activities must be in compliance with city/town - or county, if your business will be based in an unincorporated region of the county - residential zoning rules and homeowners' association rules or the deed restrictions on property. (22)

If you plan to be in the business of selling tangible personal property - even if you are selling online, over the Internet or through the mail, see Engaging in Activities Subject to Transaction Privilege (Sales)/Use Tax. (21)

South Dakota v. Wayfair is a 2018 U.S. Supreme Court ruling that allows states to require out-of-state businesses without a physical presence to collect and remit tax on sales from transactions in their state based on certain economic and transactional thresholds.

The Arizona Department of Revenue created the E-Commerce Compliance and Outreach (ECCO) team as part of its implementation of Arizona’s remote seller/marketplace facilitator laws to answer any questions about the legislation, licensing, filing, and registration process. Additionally, these specialists are available for Arizona-based retailers that have general questions about other states remote seller/marketplace facilitator laws. (21)

Contact: Arizona Department of Revenue: E-Commerce Compliance and Outreach (ECCO): Out-of-State Sellers, 833.293.7253 or [email protected]