If a non-resident purchases merchandise in Arizona , is the sale exempt from transaction privilege tax?
If the non-resident customer picks up the merchandise in Arizona , the sale is subject to transaction privilege tax. Sales are exempt only if the purchaser has proof of out-of-state residence and the merchandise is shipped out of State for use out of State. The appropriate exemption certificates must be maintained by the Arizona retailer.
Related Questions
- Is the sale of an exempt item on a "90-days same as cash" basis or some similar transaction exempt from tax if purchased during the sales tax holiday?
- Is an order called in by an out-of-state purchaser and delivered out-of-state, subject to Arizona transaction privilege tax?
- If a non-resident purchases merchandise in Arizona , is the sale exempt from transaction privilege tax?
