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State sales tax rates

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Economic nexus

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SaaS taxability

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AZ Arizona nexus threshold

Arizona nexus threshold: $100,000 in sales only

Included transactions:

  • Gross proceeds of sales of tangible personal property or services
  • Gross income derived from business in the state
  • Services rendered in the state
  • Exempt sales
  • Exempt services

Excluded transactions:

  • Sales through marketplaces

Effective date:

October 1, 2019

Evaluation period:

Current or previous calendar year

Previous threshold rules:

  • $200,000 in sales only as of January 1, 2019
  • $150,000 in sales only as of January 1, 2020
  • $100,000 in sales only as of January 1, 2021