Internet Tax Law
Phoenix, AZ Internet Tax Law Firm
Internet Tax Law in Arizona requires specialized tax knowledge.
Each year, Internet commerce—or ecommerce—becomes more popular. As it does, more legislation is passed in an attempt to collect sales tax from companies who primarily function on ecommerce. For businesses and individuals who purchase products on-line or sell them using the Internet, many tax controversies arise because of the relative recent growth of this business model and the laws governing it. Throughout the nation, tax laws for the Internet are poorly defined and controversies are common.
Internet tax law in Arizona is among the most complex in the nation.
Arizona’s tax code—with a mix between wanting to protect small businesses but resistant to raise taxes on anyone—has created an Internet tax code that is poorly defined and may greatly benefit large out-of-state on-line retailers. Some of the complexities that surround Arizona law regarding Internet taxes are:
- Arizona does not currently collect sales tax on Internet sales. However, these sales are supposed to be reported to the Arizona Department of Revenue.
- Arizona consumers are required to pay a “use” tax on many products purchased on-line
- On-line and mail order businesses are not required to pay state sales tax unless they have a presence in the state. Defining “presence” is one of the most controversial issues related to Internet sales.
- The type of product sold on-line can have a major impact on whether or not sales and use tax are supposed to be withheld.
- If the on-line retailer sells interstate rather than out of state, the tax law may vary.
- If a business purchases products on-line from out-of-state for re-sale in the state, the tax laws may vary at the state, city, and county level.
Like much of Arizona tax law, trying to comprehend it without an experienced tax law attorney can be nearly impossible. The Newmark Law Firm has an intensive focus on state and local tax law. For more than 35 years, Stephen C. Newmark has been assisting clients in situations ranging from issues related to State Sales & Use Taxes, Motor Carrier Taxes, commercial property taxes and in the last twenty years, Internet tax law.
Stephen C. Newmark is a state certified specialist in Arizona tax law.
There are very few attorneys in Arizona as well equipped to address Internet tax issues as Mr. Newmark. The Arizona Board of Legal Specialization grants the title of “specialist” to very few attorneys. Only the most experienced, accomplished, and reputable attorneys carry this distinction. Mr. Newmark is one of them. For any of your tax concerns including Internet tax law in Arizona, call Stephen C. Newmark at (602)274-7552 *or by e-mail* to have your questions answered by a skilled Scottsdale tax attorney.