Marketplace facilitators with facilitated and own sales into Arizona over $100,000 are licensed and pay TPT on facilitated sales from 1 October 2019. Under A.R.S. 42-5043 (read on azleg.gov) a facilitator is not liable for under-paid tax on a non-affiliated seller's sales where it shows the error came from incorrect information the seller gave it; relief for other non-sourcing errors fell to zero from 2021, and an audit of a facilitator does not automatically trigger one of its sellers.
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