https://apps.azleg.gov/BillStatus/BillOverview/31623
HB2111 contained the following provisions:
Single Point of Administration:
Effective January 1, 2015, the Arizona Department of Revenue (ADOR) will become the single point of administration
and collection of TPT. Businesses will either remit their monthly sales tax payments on-line through ADOR or
through a simplified paper form through ADOR. Arizona cities and towns opposed allowing taxpayers making
paper sales tax filings to efficiently remit their payment to one source (ADOR).
Single and Uniform Audit:
Effective January 1, 2015, ADOR will administer a standardized state audit program where all state and city
auditors will be trained and certified by ADOR. Whether conducted by a state or city auditor, a business will
only be subject to one audit that will cover their state, county, and city TPT liabilities. City audits, unless
authorized by ADOR, will be limited to taxpayers engaged in business in only one city or town.
Multijurisdictional taxpayers will be audited only by ADOR.
Trade/Service Contracting Reform:
Contractors working on behalf of an owner for the maintenance, repair, and replacement of existing property will
be exempt from the prime contracting tax, and instead, pay taxes on materials at Retail.