Ariz. Admin. Code § 15-10-505

Current through Register Vol. 30, No. 50, December 13, 2024

Section R15-10-505 - Electronic Signatures for Transaction Privilege and Use Tax

A. As a registrant for AZTaxes.gov, a taxpayer, primary user or delegate user shall do the following to become a registered customer of AZTaxes.gov for transaction privilege and use tax purposes:

1. Provide the registrant's legal name and e-mail address,

2. Create a unique username and password entitling the registrant access to AZTaxes.gov,

3. Select a prescribed number of security questions and submit their answers,

4. Create a PIN, and

5. Agree to the Department's Terms of Service.

B. By becoming a registered customer of AZTaxes.gov and continuing to use AZTaxes.gov, the registrant declares that:

1. The information provided during the AZTaxes.gov registration process is accurate and complete, and

2. If a mail-in paper application was previously submitted, the information contained in the application is accurate and complete.

C. A taxpayer that has not obtained a transaction privilege or use tax license from the Department shall obtain a license by completing either the mail-in paper application or the AZTaxes.gov online application. From and after January 9, 2016, a taxpayer, primary user or delegate user may use the PIN created pursuant to subsection (A)(4) to electronically sign the taxpayer's online application.

D. A delegate user shall do the following to become associated with a taxpayer on the AZTaxes.gov web site:

1. Provide answers to prescribed questions about the taxpayer if the taxpayer has a license, or

2. Complete the online or mail-in paper application and provide answers to prescribed questions about the taxpayer.

E. If filing a taxpayer's transaction privilege or use tax return by electronic means, an authorized user shall, from and after July 5, 2016, use the authorized user's PIN to electronically sign a taxpayer's electronic transaction privilege tax or use tax returns. By using the PIN, the authorized user declares under penalties of perjury that the electronic return is, to the best of the authorized user's knowledge and belief, true, correct, and complete.

F. To file an electronic transaction privilege or use tax return under subsection (E) above, a taxpayer, primary user, or delegate user preparing the electronic return may access AZTaxes.gov and electronically file the return after signing the return with the PIN created under subsection (A)(4).

G. From and after July 5, 2016, unless otherwise required by Article 3 of this Title and Chapter, an authorized user may pay its transaction privilege and use tax liability by electronic check.

H. For tax periods beginning on or after the following years, any taxpayer that, under A.R.S. Title 42 Chapters 5 and 6, had total annual tax liability of at least the following amounts during the prior tax year or can reasonably anticipate that its current year tax liability will exceed the following amounts, shall, unless otherwise waived pursuant to A.R.S. § 42-5014, file the required return using an electronic filing program established by the Department. For periods on or after:

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

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

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

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

I. 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 (G) above shall, unless granted a waiver or if instructed to file by paper by the Department pursuant to A.R.S. § 42-5014, file the required return using an electronic program established by the Department.

J. Any taxpayer that, under A.R.S. Title 42 Chapters 5 and 6, was required to file a return using an electronic filing program pursuant to subsection (H) or (I) of this rule and that fails to do so after notice and demand by the Department shall, unless reasonable cause exists, be subject to the penalty imposed under A.R.S. § 42-1125(X) and (Y).

Ariz. Admin. Code § R15-10-505

New section made by exempt rulemaking at 22 A.A.R. 116, effective 1/7/2016. Amended by final rulemaking at 22 A.A.R. 1852, effective 6/24/2016. Amended by final rulemaking at 23 A.A.R. 3091, effective 1/1/2018. Amended by exempt rulemaking at 25 A.A.R. 3023, effective 10/1/2019.