HB 2382
Initials VP Page 1 Transmitted to the Governor
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-sixth Legislature
Second Regular Session
House: WM DPA 8-1-0-1 | 3
rd
Read 55-0-4-0-1 | FINAL 57-1-2-0-0
Senate: FICO DPA 4-0-3-0 | 3
rd
Read 26-1-3-0-0
HB 2382: TPT; sourcing; validation
Sponsor: Representative Carter, LD 15
Transmitted to the Governor
Overview
Requires the Department of Revenue (DOR), by January 1, 2026, to establish a process for a
third-party provider that offers sourcing services to taxpayers for transactions involving
tangible personal property. Outlines how liability is determined for sourcing errors.
History
Current law provides for the licensing, renewal and revocation of state and municipal TPT
licenses but excludes any taxpayer assistance (A.R.S. § 42-5005).
Provides that retail sales of tangible personal property be sourced to the seller's business
location if the seller receives the order at a business location in Arizona (A.R.S. § 42-5040).
Provisions
1. Requires DOR, on or before January 1, 2026, to establish a process for a third-party
provider that offers sourcing services to become certified in Arizona. (Sec. 1)
2. Requires a certified third-party service provider to meet all requirements established by
DOR. (Sec. 1)
3. Requires the director of DOR (Director) to:
a) supervise and regulate certified third-party providers;
b) establish minimum standards for certification and a quality assurance program;
c) post a list of the certified third-party service providers on the DOR website; and
d) adopt rules to administer and enforce this section of law. (Sec. 1)
4. Allows the Director to investigate and audit certified third-party service providers and to
require them, their employees or agents to be certified by DOR. (Sec. 1)
5. Allows a person to apply to be a certified third-party service provider on a form prescribed
by DOR that includes specific minimum required information. (Sec. 1)
6. Allows a taxpayer to use a certified third-party service provider to assist in sourcing
transactions. (Sec. 1)
7. States that a taxpayer that uses a certified third-party service provider for sourcing of
transactions involving tangible personal property is not liable for incorrectly reporting
the correct amount of tax due to an error in sourcing the transaction. (Sec. 1)
8. Establishes that a certified third-party service provider is liable for the correct amount of
tax that the taxpayer failed to pay if the failure was due to a sourcing issue unless the
error was due to incorrect information received from DOR. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☐ Fiscal Note