House Bill 2382 (HB2382) proposes amendments to the Arizona Revised Statutes by adding a new section related to transaction privilege tax (TPT). The bill requires the Arizona Department of Revenue (ADOR) to establish a certification process by January 1, 2026, for third-party providers offering sourcing services for transactions involving tangible personal property. Certified third-party service providers must meet all requirements set by ADOR, which will supervise and regulate them, establish minimum standards for certification, maintain a quality assurance program, and post a list of certified providers on its website.

The bill also allows taxpayers to use certified third-party service providers to assist with sourcing transactions. If a taxpayer uses a certified provider, they are not liable for incorrect tax amounts due to sourcing errors. However, the taxpayer remains liable for other errors. The certified third-party service provider is liable for the tax amount the taxpayer failed to pay due to a sourcing error unless the error was based on incorrect information received from ADOR. The bill removes previous requirements for ADOR to establish a Taxpayer Assistance Team and Taxpayer Education Campaign and modifies the sourcing of retail sales of tangible personal property. The bill is set to become effective on the general effective date.

Statutes affected:
Introduced Version: 42-5005, 42-5040, 42-5040.01, 42-5043, 42-1125, 42-5020, 42-5076, 42-6009, 28-9616, 5-839, 48-4234, 28-9601, 42-5037, 42-5075, 42-5008.01
House Engrossed Version: 42-5005, 42-5040, 42-5040.01, 42-5043, 42-1125, 42-5020, 42-5076, 42-6009, 28-9616, 5-839, 48-4234, 28-9601, 42-5037, 42-5075, 42-5008.01
Senate Engrossed Version: 42-5040.01
Chaptered Version: 42-5040.01