TPT; sourcing; business location; receipt

HB 2118 amends Arizona's sales tax sourcing rules for tangible personal property (physical goods) by clarifying where transactions are considered "received" for tax purposes. It specifies that sales are sourced to the seller's Arizona business location if the order is accepted there, or to the purchaser's Arizona address if the seller is outside Arizona. The bill also details special rules for shared vehicle transactions (like car-sharing services) and leasing/renting, defining key terms like "business location" and "shared vehicle transaction" to ensure consistent tax application. This directly affects businesses selling physical goods or vehicles in Arizona, ensuring tax is collected based on clear location criteria rather than where orders are processed online.