Ariz. Admin. Code § 15-10-302

Current through Register Vol. 30, No. 25, June 21, 2024

Section R15-10-302 - General Requirements

A. For tax periods beginning on or after January 1, 1997, corporations that had an Arizona income tax liability during the prior tax year of $20,000 or more shall remit Arizona estimated income tax payments by an authorized means of transmission.

B. For tax periods beginning on or after July 1, 2017, taxpayers who, under A.R.S. Title 43, Chapter 4, had an average Arizona quarterly withholding tax liability during the prior tax year of $5,000 or more shall remit Arizona withholding tax payments by an authorized means of transmission.

C. The average Arizona quarterly withholding tax liability is determined by dividing the taxpayer's total Arizona withholding tax liability for the calendar year by 4.

D. For tax periods beginning on and after July 1, 2017, any taxpayer who under A.R.S. Title 42 Chapter 5 and Chapter 6, Articles 1 and 3, had an annual tax liability during the prior calendar year of $20,000 or more shall remit these tax payments by an authorized means of transmission.

E. For tax periods after July 1, 2015, tobacco tax taxpayers are required to remit tobacco tax payments by an authorized means of transmission.

F. Unless otherwise waived pursuant to A.R.S. § 42-1129, for tax periods beginning on or after the following tax years, any taxpayer, other than an individual income taxpayer, that had a tax liability equal to or more than the following amounts during the prior tax year or that can reasonably anticipate tax liability in the current tax year exceeding the following amounts, shall remit tax payments to the Department by an authorized means of transmission. For periods on or after:

1. January 1, 2018, prior tax year or expected current year tax liability of $20,000;

2. January 1, 2019, prior tax year or expected current year tax liability of $10,000;

3. January 1, 2020, prior tax year or expected current year tax liability of $5,000;

4. January 1, 2021, prior tax year or expected current year tax liability of $500.

G. For tax periods beginning on and after October 1, 2019, marketplace facilitators and remote sellers who, at the time of registering for a transaction privilege tax license, can reasonably anticipate their tax liability will exceed the thresholds detailed in subsection (F) above are required to remit any applicable taxes to the Department by an authorized means of transmission, unless granted a waiver pursuant to A.R.S. § 42-1129.

Ariz. Admin. Code § R15-10-302

Adopted effective July 30, 1993 (Supp. 93-3). Amended effective December 17, 1993 (Supp. 93-4). Amended effective October 4, 1996 (Supp. 96-4). Amended by final rulemaking at 23 A.A.R. 1899, effective 7/1/2017. Amended by final rulemaking at 23 A.A.R. 3308, effective 1/1/2018. Amended by exempt rulemaking at 25 A.A.R. 3023, effective 10/1/2019.