HB 2290
TPT; sourcing; business location; receipt
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- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
House Bill 2290 modifies Arizona’s transaction privilege tax (TPT) rules regarding how sales are sourced. Specifically, it clarifies where sales of tangible personal property are considered to occur for TPT purposes, focusing on the location of the seller, purchaser, or lessee. The bill addresses retail sales, shared vehicle transactions, and leasing/renting of tangible personal property, providing detailed definitions for key terms like ‘business location’ and ‘shared vehicle.’
Sponsors
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Primary sponsor
Justin Olson
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