Remote Seller/Marketplace Facilitator Legislation takes effect on October 1. Begin registering with the Department of Revenue on AZTaxes.gov.
Laws 2014, Chapter 7 (SB1413), effective August 1, 2014, establishes a deduction under the utilities classification for the gross receipts from the sale of electricity and natural gas to a business that is principally engaged in a manufacturing or smelting operation, if at least 51% of the electricity or natural gas is used in the manufacturing or smelting operation. The utility company is required to obtain a Form 5014, Exemption Certificate for Electricity and Natural Gas Primarily Used in Manufacturing and Smelting Operations, to document the right to take the deduction. The Form 5014 is available on the Department of Revenue website at www.azdor.gov.