House of Representatives

SB 1214

use tax declaration; repeal

Sponsor: Senator Biggs



Committee on Ways and Means


Caucus and COW


House Engrossed


SB 1214 retroactively eliminates the individual use tax declaration requirement, beginning in Tax Year 2012.


Use tax is paid by persons who use, store or consume any tangible personal property upon which tax has not been collected by a retailer. Scenarios in which use tax is collected include out-of-state retailers or utility businesses making sales to Arizona purchasers, Arizona purchasers buying goods using a resale certificate where the goods are used, stored or consumed in Arizona contrary to the purpose stated on the certificate, or where a purchase is made in another state and the sales tax or excise tax imposed is less than the Arizona use tax rate.

Laws 2011, Chapter 128 requires a person who stores, uses or consumes tangible personal property subject to use tax for non-business purposes to declare the annual amount of tax due, if not collected by a registered retailer, on their individual income tax return.


·          Eliminates the use tax declaration requirement on the individual income tax return.

·          Contains a retroactivity clause.




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Fiftieth Legislature

Second Regular Session          2          March 8, 2012


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