Use Tax Examples •
I purchased merchandise from a catalog company based in Illinois. The seller charged me Arizona tax. Why was I charged tax? Should I report these purchases?
If the catalog company charged you Arizona tax, it is because the company has a presence in Arizona requiring it to pay transactions privilege tax, or is registered to collect use tax on behalf of its customers. Assuming the catalog company charged you the correct tax rate, you do not need to report these purchases because you already paid the appropriate tax directly to the catalog company who will then remit the tax to the Arizona Department of Revenue.
I purchased a pair of shoes over the Internet from a company in Montana. The seller shipped the shoes to my home and did not charge me any tax. Should I report these purchases?
Yes. This is an example in which use tax is due.
I purchased a digital camera by mail order from a company in New Jersey. They did not charge me Arizona tax. I purchased the camera as a gift for a friend. Should I report this purchase?
Yes. The purchase is subject to use tax regardless of whether you use the camera or give it as a gift to a friend.
I ordered assorted specialty luncheon meats, cheeses, and crackers from a company based in Wisconsin for consumption at home. Will Arizona use tax apply to this purchase?
No. you would not report the purchase of this item. Luncheon meats, cheeses, and crackers purchased for home consumption are food products and their purchase is exempt from tax.
I ordered a stove and refrigerator from a company based in New Hampshire. I had them ship the items directly to my cabin in Colorado. I plan to install these items in the cabin when I visit there later this year. Do I owe Ari