Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Arizona

*In lieu of a sales tax, Arizona imposes transaction privilege tax (TPT) — a tax on income or proceeds derived from engaging in a taxable business within the state.

Physical Nexus in Arizona

A business is considered to have physical nexus if…

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state (including FBA)
  • Traveling salespeople or representatives are regularly present in the state (an employee regularly present in the state more than two days a year)

A business may be considered to have physical nexus if…

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Arizona

A business is considered to have economic nexus in Arizona if it made $100,000 or more in sales in the previous calendar year.

What’s included?

  • Tangible personal property delivered into the state
  • Gross income of taxable services
  • Exempt sales
  • Exempt services

What’s not included?

  • Sales made through a non-collecting marketplace