Bill Text: AZ SB1155 | 2019 | Fifty-fourth Legislature 1st Regular | Engrossed

Arizona Senate Bill 1155 (Prior Session Legislation)

Bill Title: Remote sellers; taxation; study committee

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-04 - Senate motion to reconsider third reading [SB1155 Detail]

Download: Arizona-2019-SB1155-Engrossed.html

Senate Engrossed

State of Arizona

Senate

Fifty-fourth Legislature

First Regular Session

2019

SENATE BILL 1155

AN ACT

establishing the taxation of remote sellers study committee.

(TEXT OF BILL BEGINS ON NEXT PAGE)

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

Section 1. Taxation of remote sellers study committee; membership; duties; report; delayed repeal

A. The taxation of remote sellers study committee is established consisting of the following members:

1. The following persons who are appointed by the president of the senate:

(a) Three members of the senate, not more than two of whom are members of the same political party. The president of the senate shall designate one of these members to serve as cochairperson of the committee.

(b) One person who represents the small business community.

(c) One person who represents a city or town in this state and who is experienced in the administration of transaction privilege tax.

2. The following persons who are appointed by the speaker of the house of representatives:

(a) Three members of the house of representatives, not more than two of whom are members of the same political party. The speaker of the house of representatives shall designate one of these members to serve as cochairperson of the committee.

(b) One public member who is considered an expert in the field of transaction privilege taxes.

3. The director of the department of revenue or the director's designee.

B. The study committee shall study:

1. The legal framework surrounding the taxation of remote sellers through economic nexus laws and the application of marketplace seller laws.

2. The legal steps this state must take to comply with existing federal law, including relevant case law and the internet tax freedom act (P.L. 105‑277; 112 Stat. 2681).

3. Best practices and lessons learned from other states and policy experts on the taxation of remote sellers.

4. The administrative and compliance elements required to enable such laws, including any necessary taxpayer compliance software.

5. The application of licensing and fees for remote sellers under an economic presence law.

6. The implementation timelines required by the department of revenue to implement laws related to economic nexus and marketplace seller laws.

C. The study committee may:

1. Request information, data and reports from the department of revenue.

2. Hold hearings and receive public testimony.

D. The study committee shall convene at any time and in any place deemed necessary or convenient by the cochairpersons and all meetings shall be open to the public.

E. Committee members are not eligible to receive compensation.

F. On or before December 15, 2019, the study committee shall submit a report of its findings and recommendations to the governor, the president of the senate and the speaker of the house of representatives and provide a copy of this report to the secretary of state.

G. This section is repealed from and after September 30, 2020.