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

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. (24)

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. (24)

Some online marketplaces such as AMAZON may collect the Transaction Privilege Tax License.  Please make sure you check your contract to see if this service is covered.

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. (24)

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