Bill Text: AZ SB1457 | 2020 | Fifty-fourth Legislature 2nd Regular | Engrossed
Bill Title: DOR; e-commerce compliance office
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2020-03-10 - House read second time [SB1457 Detail]
Download: Arizona-2020-SB1457-Engrossed.html
|
Senate Engrossed |
|
State of Arizona Senate Fifty-fourth Legislature Second Regular Session 2020
|
|
SENATE BILL 1457 |
|
|
|
|
AN ACT
amending title 42, chapter 2, article 2, Arizona Revised Statutes, by adding section 42‑2051.01; relating to the department of revenue.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 42, chapter 2, article 2, Arizona Revised Statutes, is amended by adding section 42-2051.01, to read:
42-2051.01. Arizona e‑commerce compliance office; duties; definitions
A. The Arizona e‑commerce compliance office is established as an office in the department. The employees of the office shall be selected by the director or the director's designee.
B. The Arizona e-commerce compliance office shall assist taxpayers based in this state that may be subject to sales tax, gross receipts tax, transaction privilege tax or other excise taxes levied by jurisdictions outside this state through economic nexus laws or rules or similar requirements by:
1. Identifying and updating, as necessary, other state requirements for registering, filing or paying taxes.
2. Identifying and updating, as necessary, points of contact for tax officials in jurisdictions outside this state that are responsible for assisting sellers with registering, filing and paying taxes.
3. Communicating with tax officials in jurisdictions outside this state when issues arise in a jurisdiction that affect the ability of a taxpayer based in this state to register, file, pay or otherwise comply with the tax laws in that jurisdiction.
4. Referring to the attorney general for investigation any tax related practice, requirement or other regulation imposed on taxpayers based in this state by jurisdictions outside this state that may violate constitutional principles established by the dormant commerce clause, current court precedent or other principles intended to protect and promote fair interstate competition.
5. Participating in meetings of organizations of states, the federation of tax administrators and the multistate tax commission to identify and recommend best practices in administering economic nexus laws.
C. The Arizona e-commerce compliance office shall assist remote sellers and marketplace facilitators that may be subject to tax pursuant to section 42‑5044 by:
1. Providing instructions on how to electronically obtain a license, file returns and remit taxes to the department.
2. Answering telephone calls and written inquiries from businesses, individuals and taxpayer representatives regarding implementing and applying section 42‑5044.
3. Reviewing and processing requests for liability relief available to remote sellers and marketplace facilitators.
4. Assisting software vendors and taxpayers relating to electronic filings.
5. Identifying and performing outreach to possible unlicensed remote sellers and marketplace facilitators.
6. Providing internal training and support.
7. Performing other functions that relate to remote seller and marketplace facilitator assistance and compliance with this title, as prescribed by the director.
D. The department shall make the Arizona e-commerce compliance office and the office's general advice, guidance and resources as publicly accessible as practicable, including prominently displaying the telephone number and email address for the office on the department's official website.
E. For the purposes of this section, "marketplace facilitators" and "remote seller" have the same meanings prescribed in section 42‑5001.
