Ariz. Admin. Code § R15-5-111 - Consignment Sales

A. In this Section:

1. "Consignee" means the party that is in the business of selling tangible personal property belonging to a consignor.

2. "Consignor" means the party with the legal right to contract the services of the consignee to sell tangible personal property on behalf of the consignor.

B. Gross receipts from consignment sales are subject to tax under the retail classification.

C. Except as provided in subsection (D), a consignee shall obtain a transaction privilege tax license before making consignment sales.

D. A consignee who is a marketplace facilitator without a physical presence in Arizona, as provided in R15-5-2002(B), is required to obtain a transaction privilege tax license upon meeting the threshold requirements in A.R.S. § 42-5044.

Notes

Ariz. Admin. Code § R15-5-111

Renumbered from R15-5-1808 and amended effective August 9, 1993 (Supp. 93-3). Amended by final rulemaking at 12 A.A.R. 4099, effective December 4, 2006 (Supp. 06-4). Amended by exempt rulemaking at 25 A.A.R. 3010, effective 10/1/2019.