Bill Text: AZ SB1091 | 2018 | Fifty-third Legislature 2nd Regular | Engrossed

Bill Title: Income tax payments; bitcoin

Spectrum: Partisan Bill (Republican 4-0)

Status: (Vetoed) 2018-05-16 - Governor Vetoed [SB1091 Detail]

Download: Arizona-2018-SB1091-Engrossed.html




Conference Engrossed





State of Arizona


Fifty-third Legislature

Second Regular Session











Amending section 42-5018, Arizona Revised Statutes; relating to tax payments.





Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 42-5018, Arizona Revised Statutes, is amended to read:

START_STATUTE42-5018.  Method of payment

A.  All remittances of taxes imposed by this article shall be made by bank draft, check, cashier's check, money order, cash or electronic funds transfer to the department, which shall issue receipts therefor to the taxpayers, but no remittance other than cash shall be final discharge of liability for the tax levied by this article until it has been paid in cash to the department.

B.  In addition to the methods described in subsection A of this section, the department may develop, adopt and use a payment system that enables the immediate remittance and collection of tax in real time at the point of sale, including payments of additional amounts after audit. END_STATUTE

Sec. 2.  Transaction privilege tax; technology‑based payment system; demonstration project; report; delayed repeal

A.  The department of revenue may design, develop and provide for trial demonstrations of the adaptation, application and use of technology to enable immediate remittance and collection of transaction privilege tax payments, at the option of the taxpayer, at the point of sale and for payments of additional amounts after audit.

B.  For the purposes of this section, the department may:

1.  Contract with one or more private vendors and consultants.

2.  Identify practical issues, limitations and adaptations in the systems and procedures of the department.

3.  Identify legal issues and recommend legislation that may be necessary to enable the full application of new technology.

C.  If the department engages in a demonstration project under this section:

1.  The department shall prepare a report of its findings and experiences on or before January 1, 2021. 

2.  Submit copies of the report to the governor, the president of the senate, the speaker of the house of representatives, the chairpersons of the senate finance and the house of representatives ways and means committees and the secretary of state and post the report on the department's website.

D.  This section is repealed from and after June 30, 2021.