2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5015 Online portal

AZ Rev Stat § 42-5015 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-5015. Online portal

(Eff. 1/1/15)

On or before January 1, 2015, the online portal prescribed by section 42-6001 shall be modified so that a taxpayer who is required to pay any transaction privilege and affiliated excise taxes to this state or a county or municipality may report and pay the required tax through the online portal. The online portal shall be administered by the department of revenue. The costs of the online portal shall be paid by the cities and towns that did not have an intergovernmental contract or agreement in effect as of January 1, 2013 with the department to provide for unified or coordinated licensing, collection and auditing programs. The expanded online portal shall:

1. Include a single point for licensing, filing a single return and paying transaction privilege and affiliated excise taxes for all state, county and municipal taxing jurisdictions.

2. Consolidate data in a manner compatible with the data systems of the department of revenue.

3. Capture data with sufficient specificity to meet the needs of the taxing jurisdictions.

4. Allow for identification of the correct taxing jurisdictions and tax rates based on the place where the transaction is sourced.

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