Arizona - Significant transaction privilege tax changes enacted

June 2013

Overview

Signed by Governor Jan Brewer on June 25, 2013, H.B. 2111 enacts several significant transaction privilege tax changes, including: (1) centralizing the administration of local taxes; (2) changing the incidence of tax for certain contractor related transactions; and (3) repealing an exemption for certain sales made to foreign locations. Unless otherwise noted, the changes are effective from and after December 31, 2014.

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Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259
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