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Retail sales: consignment sales - Repealed effective October 1, 2019

Section Number:

460.60

*This information is for Model City Tax Code purposes only

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Model City Tax Code Regulation 460.6 is repealed effective October 1, 2019.

Sales of merchandise acquired on consignment are taxable as retail sales. In cases where the merchant is acting as an agent on behalf of another dealer, sales of the consigned merchandise are taxable to the principal, provided the merchant makes full disclosure to customers that he is acting only as an agent for the named principal. However, when the principal is not deemed to be a dealer, such sales are considered to be those of the merchant and are taxable to him.

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Retail sales: consignment sales - Repealed effective October 1, 2019

*This information is for Model City Tax Code purposes only

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Arizona Department of Revenue