Vote Smart's Synopsis:

Vote to pass a bill that requires all retailers to collect and pay sales taxes on products used, stored, or consumed in the state.

Highlights:

• Requires every retailer who sells tangible products for storage, use, or consumption in the state of Arizona to collect sales taxes from the purchaser or user (Sec. 2).

• Specifies that any person who sells products that are subject to state sales taxes for storage, use, or consumption in the state of Arizona is a “retailer” if the person maintains a distribution center, warehouse, or other business within the state that facilities the sale of such products to customers (Sec. 1).

• Exempts common shipping carriers from the provisions of this act (Sec. 1).

• Defines a “person” as an individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver or syndicate, state, county, city, municipality, district or other political subdivision or agency (Sec. 1).

Full Bill Text