A remote seller must hold a transaction privilege tax (TPT) licence and pay TPT when its gross proceeds or gross income from retail sales into Arizona exceed $100,000 in a year (as at 1 October 2026); the threshold was $200,000 for 2019 and $150,000 for 2020 and has been $100,000 since 2021. There is no transaction-count test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.