Ariz. Admin. Code § 15-10-506

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

Section R15-10-506 - Transaction Privilege and Use Tax Electronic File Bulk Transmitters

A. A transaction privilege and use tax Bulk Transmitter shall complete and submit to the Department an application to participate in the Department's bulk electronic filing program as a direct transmitter of transaction privilege or use tax returns. The application shall contain the following information:

1. The company name;

2. The product name, software ID and specifications;

3. The company's website address and IP address or addresses;

4. Contact name and information; and

5. Such other information as the Department may require to be completed from time to time in its application form.

B. As part of the application process the Bulk Transmitter shall sign a memorandum of understanding with the Department outlining the terms under which it will be allowed to transmit electronic returns directly to the Department.

C. After the application is reviewed by the Department, the Bulk Transmitter shall submit any software it created or will use for the transmittal process to the Department for testing and certification.

D. Upon certification by the Department, the Department shall issue authorization codes to the Bulk Transmitter for the purpose of accessing its servers.

Ariz. Admin. Code § R15-10-506

Adopted by final rulemaking at 22 A.A.R. 1852, effective 6/24/2016.