Arizona Legislation enact Wayfair
June 5, 2019
Remote sellers and marketplace facilitators must start collecting the Arizona transaction privilege tax beginning October 1, 2019. Remote sellers must pay the taxes if their annual gross retail sales in Arizona reach more than $200,000 in 2019. That threshold decreases to $150,000 in 2020 and $100,000 from 2021 on.
Marketplace facilitators fall under the new law if their income exceeds $100,000 annually through their platforms.