SB 1004 — technical correction; prisoners; mental disorders

Fifty-fifthSenate LegislatureEngrossed Appropriationstechnical Secondcorrection; Regular Session S.B.

1004prisoners; PROPOSED SENATE AMENDMENTS TO S.B.

1004mental (Referencedisorders to(now: printed bill) Strike everything after the enacting clause and insert:

"SectionTPT; 1.

administration;

remote sellers) State of Arizona Senate Fifty-fifth Legislature Second Regular Session SENATE BILL 1004 AN ACT AMENDING TITLE 42, CHAPTER 1, ARTICLE 2, ARIZONA REVISED STATUTES, BY ADDING SECTION 42-1054;

AMENDING TITLE 42, CHAPTER 5, ARTICLE 1, ARIZONA REVISED STATUTES, BY ADDING SECTION 42-5009.01;

AMENDING SECTION 42-5044, ARIZONA REVISED STATUTES;

RELATING TO TAXATION.

(TEXT OF BILL BEGINS ON NEXT PAGE) - i - S.B.

1004 Be it enacted by the Legislature of the State of Arizona:

Section 1.

"CENTRAL CLEARINGHOUSE" MEANS AN INTERMEDIARY BETWEEN REMOTE SELLERS AND STATE TAX AGENCIES THAT ACCEPTS TAX RETURNS AND REMITTANCES SenateFROM AmendmentsREMOTE toSELLERS S.B.AND PROVIDES THE TAX RETURNS AND DISTRIBUTES THE REMITTANCES TO THE APPROPRIATE STATE AGENCY.

1004 FROM REMOTE SELLERS AND PROVIDES THE TAX RETURNS AND DISTRIBUTES THE REMITTANCES TO THE APPROPRIATE STATE AGENCY.

Sec.- 1 - S.B.

1004 Sec.

Notwithstanding any other law, any person that conducts business in an activity classified under section 42-5061 with purchasers in this state is engaging or continuing in business in this state, is subject to this article and shall pay the taxes levied under this article, section 42-5061 and chapter 6 of this title and any duly enacted special district transaction privilege taxes imposed under title 48 on retail sales of -2-tangible Senatepersonal Amendmentsproperty toif S.B.the person meets either of the following criteria in the previous or current calendar year:

1004 tangible personal property if the person meets either of the following criteria in the previous or current calendar year:

If the threshold is -3-met Senatein Amendmentsa subsequent calendar year, the person shall remit the transaction privilege tax pursuant to S.B.this section.

1004- met2 in- aS.B. subsequent calendar year, the person shall remit the transaction privilege tax pursuant to this section.

1004 D.

TitleExemption 42,from chapterrulemaking 6,Notwithstanding articleany 1,other law, for the purposes of this act, the department of revenue is exempt from the rulemaking requirements of title 41, chapter 6, Arizona Revised Statutes, isfor amendedone byyear addingafter sectionthe 42-6018,effective todate read:of this act.

42-6018.

Single municipal tax rate for remote sellers;

election;

rate;

liability;

rules;

definition A.

BEGINNING IN CALENDAR YEAR 2023, A REMOTE SELLER WHO IS REQUIRED TO COLLECT AND REMIT TAXES LEVIED UNDER THIS CHAPTER AND ANY DULY ENACTED SPECIAL DISTRICT TRANSACTION PRIVILEGE TAXES IMPOSED UNDER TITLE 48 ON RETAIL SALES OF TANGIBLE PERSONAL PROPERTY PURSUANT TO SECTION 42-5044 MAY ELECT TO PAY A SINGLE MUNICIPAL TAX RATE INSTEAD OF THE MUNICIPAL TAX RATES FOR RETAIL SALES OF TANGIBLE PERSONAL PROPERTY IN EFFECT FOR EACH CITY, TOWN OR SPECIAL DISTRICT.

B.

A REMOTE SELLER WHO ELECTS TO USE THE SINGLE MUNICIPAL TAX RATE SHALL NOTIFY THE DEPARTMENT BEFORE USING THE SINGLE MUNICIPAL TAX RATE.

THE ELECTION APPLIES TO ALL TAXABLE RETAIL SALES OF TANGIBLE PERSONAL -4- Senate Amendments to S.B.

1004 PROPERTY MADE BY THE REMOTE SELLER UNLESS THE REMOTE SELLER REVOKES THE ELECTION BY NOTIFYING THE DEPARTMENT.

C.

THE SINGLE MUNICIPAL TAX RATE EFFECTIVE IN A CALENDAR YEAR IS EQUAL TO THE AVERAGE RATE OF MUNICIPAL TAXES IMPOSED IN THIS STATE DURING THE PRECEDING FISCAL YEAR.

AS SOON AS PRACTICABLE AFTER THE END OF EACH FISCAL YEAR, THE DEPARTMENT SHALL DETERMINE THE AVERAGE RATE OF MUNICIPAL TAXES IMPOSED IN THIS STATE DURING THE PRECEDING FISCAL YEAR AND DETERMINE THE SINGLE MUNICIPAL TAX RATE FOR THE FOLLOWING CALENDAR YEAR.

D.

A REMOTE SELLER IS NOT LIABLE FOR ANY ADDITIONAL AMOUNT OF MUNICIPAL TAXES IF THE REMOTE SELLER ELECTS TO USE THE SINGLE MUNICIPAL TAX RATE UNDER THIS SECTION.

E.