Arizona Administrative Code › Title 15 - REVENUE › Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section › Article 20 - GENERAL ADMINISTRATION › Section R15-5-2004 - Multi-Location and Multi-Business Taxpayers

Current through Register Vol. 30, No. 28, July 12, 2024
A. A taxpayer with multiple licenses for
				separate businesses shall maintain separate records for each licensed business,
				including details relating to the computation of taxes and exempt sales and
				digital or hard copies of applicable exemption certificates, as provided in
				subsection (B).
B. The Department
				may request that records required to be maintained under this Section be made
				accessible for inspection or copying. To the extent reasonable or possible, the
				taxpayer shall make these records available to the Department in an electronic
				format, if requested.
C. A tax is levied upon the privilege of engaging in
				specified businesses within Arizona. Class codes for reporting gross receipts
				subject to tax have been determined by the Department based on statutory
				provisions. Each business classification is independent of the others even when
				transacted under one license. A person who engages in more than one type of
				business under each license shall maintain books and records so that the gross
				proceeds of sales or gross income of each taxable business classification is
				shown separately.
D. Except as
				provided in subsection (E), a marketplace facilitator shall maintain records
				that separately show sales made on its own behalf and sales made on behalf of
				marketplace sellers. Such records shall include details relating to the
				computation of taxes and exempt sales and also include digital or hard copies
				of applicable exemption certificates, as provided in subsection (B).
E. If a marketplace facilitator reported
				through non-amended returns and remitted transaction privilege tax on sales
				made on its own behalf and sales made on behalf of marketplace sellers for tax
				periods on or before August 27, 2019, the marketplace facilitator shall
				maintain records that show details relating to the computation of taxes and
				exempt sales, and also include copies of applicable exemption certificates for
				both sales made on their own behalf and on behalf of a marketplace seller. A
				marketplace facilitator shall have an alternate method to demonstrate the
				portion of sales made on behalf of marketplace sellers if under audit or for
				the purposes of claiming liability relief under A.R.S. §
									42-5043 and R15-5-2216.
F. A remote seller shall maintain records
				that separately show sales made directly to its own customers and sales made on
				its behalf through a marketplace facilitator. Such records shall include
				details relating to the computation of taxes and exempt sales and also include
				digital or hard copies of applicable exemption certificates, as provided in
				subsection (B).
G. Failure to maintain appropriate books and records
				shall result in the imposition of the tax at the highest tax rate on gross
				proceeds of sales or gross income applicable to a classification under which
				the taxpayer is doing business.