The Arizona Department of Revenue (ADOR) released its proposed ruling and procedure on transaction privilege tax taxpayers impacted by COVID-19 for public comment.
The proposed ruling is on whether taxpayers have reasonable cause for not timely filing or paying to the department due to the COVID-19 emergency and subsequent measures taken to protect public health.
The proposed procedure is on the process for requesting COVID-19 related penalty abatement (TPT accounts only).
To view the proposed ruling and procedure click here.
ADOR is seeking feedback from interested stakeholders and the general public.
The Department of Revenue will be accepting public comment through the close of business on July 13, 2020. Written comments are to be submitted to Lisa Querard, ADOR tax policy administrator, at [email protected]. All submissions will be considered by the agency prior to publishing the documents.
For information on transaction privilege tax, go to https://azdor.gov/transaction-privilege-tax-tpt.
Tuesday, June 30, 2020