Starting January 1 of each subsequent year, a marketplace facilitator should review all Arizona sales the previous year, using the $100,000 threshold, to determine if it needs to renew its TPT license. Additionally, throughout the year, if the threshold was not met in the previous year, the marketplace facilitator should review its sales to determine whether the threshold is met. If the threshold is met in the current year, the marketplace facilitator must register for a TPT license.
Marketplace Facilitator Renewal $100,000 Threshold
||Do I need to renew in the following year?
*Must register when threshold met and remit TPT on amounts after meeting the threshold.