taxation; 2024-2025

This bill amends Arizona tax laws to create a certification program for third-party providers who help businesses calculate taxes on sales of physical goods. Starting in 2026, the state will require these service providers to meet specific standards and undergo audits, with a public list of certified providers maintained on the department's website. The legislation shifts liability for tax errors related to sourcing calculations from the taxpayer to the certified provider, provided the mistake was not caused by incorrect information from the state. Additionally, the bill clarifies various items and services that are exempt from the state's retail sales tax, including specific medical supplies, food for employees, and certain educational materials.