Use Tax - use, store or consume tangible personal property upon which tax has not been collected; Out-of-state retailers or utility businesses that sell to Arizona customers

Use Tax - use, store or consume tangible personal property upon which tax has not been collected; Out-of-state retailers or utility businesses that sell to Arizona customers

The Use Tax is imposed upon the purchaser of tangible personal property which is used, stored, or consumed in Arizona when the sale was not subject to the transaction privilege (sales) tax.

Out-of-state retailers or utility businesses that sell to Arizona customers are required to collect the Arizona Use Tax and remit it to the Arizona Department of Revenue.

For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here. (24)