Section R15-5-2310. Payment of Use Tax by Purchaser

A.      The Use Tax must be paid to:

1.        An out-of-state vendor holding a certificate of authority for the collection of Use Tax, or

2.        The Arizona Department of Revenue in cases where the vendor is not registered for the collection of the tax.

B.       Arizona purchasers making recurring purchases from out of state may apply to the Department for a registration certificate and remit payment directly to the state on a monthly report form in lieu of making payment to the vendor.

C.      The purchaser will be relieved of his liability for the tax when payment is made directly to the out-of-state vendor registered and a receipt of the tax paid is obtained by him.