Have a Tax Question? Ask a Tax Expert
Any time that you sell products at retail, you are required to collect sales tax on the items, if they are being sold in the state where you are located. In the state of Arizona, the sales tax is actually called Transaction Privilege Tax (TPT).
You would need to register with the state to receive your TPT license, and then taxes that you collect on your sales will be remitted to the state.
Following is a link to a page on the AZ state website with more information on the TPT license and links for you to follow to apply for the license.
Thank you Customer
If I only sell a few copies, does this make a difference?
Hello again Customer,
The state exempts "casual" sales from sales tax. According to the AZ statutes:
"Casual sale" means an occasional transaction of an isolated
nature made by a person who is not engaged in the
business of selling, within or without the state, the same
type or character of property as that which was sold.
There is no set number of items that you can sell that determines whether or not your sales are casual. So even if you only sell a few copies, if you do this on a regular or routine basis, these would not likely classify as casual sales. You would really need to check with the AZ Department of Revenue to see if the type sales you plan to make would fall in this category.