Our company is based in Missouri. Every year, we go to a two day conference in Arizona. In many cases, we generate new business for our software company. Should we be collecting sales tax in Arizona?

First, it is important to note that Arizona's sales tax is called a privilege tax. Fortunately, Arizona does have sales tax nexus criteria to help sellers determine whether or not they have tax nexus. One of the criteria is that the company has employees in Arizona for more than two days per year. As such, you would not be required to collect Arizona sales tax since your employees were not there for more than two days.