Section R15-5-2350. Mail Order Retailers

This rule is not a limitation on other provisions of Arizona Revised Statutes, Title 42, Chapter 8. Article 2. A mail order retailer’s trans-

actions are substantial and recurring if the following conditions are satisfied:

1.        The sale of tangible personal property would be subject to transaction privilege taxation if the transaction would have occurred in this state, and

2.        During any 12-month period:

a.         The  retailer’s  total   sales  in   this  state  exceed

$100,000.00; or

b.        Two or more mailings, aggregating 5,000 or more solicitations, are made to points in this state.

Historical Note

Adopted effective December 6, 1990 (Supp. 90-4). Renumbered from R15-5-2332 effective September 29, 1993 (Supp. 93-3).