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We have a small lifestyle publication based in Arizona. We are wondering if we need to collect sales tax for selling all of our various magazines, books and publications?
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The BIDaWIZ Team's Answer:
Arizona is different from other states in that they do not have a sales tax. Rather, they have a similar tax called a the Transaction Privilege Tax.
Under Arizona state law, businesses that sell newspapers, magazines, or other publications in Arizona must pay the Transaction Privilege Tax. This also includes subscriptions. However, this does not include the publishing of books, or the sale of publications by the state to encourage tourist travel. Thus, if you're selling books, you do not need to charge sales tax.
References: Arizona Administrative Code Title 15, Chapter 5, Article 13 (R15-5-1302) & Arizona Tax Brochure 615