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Internet Transaction Privilege Tax

McDermott Will & Emery

Arizona ALJ: Remote Provider of Subscription Research Service is the Lessor of Tangible Personal Property

McDermott Will & Emery on

In a curious decision out of Arizona, an Administrative Law Judge (ALJ) found an out-of-state provider of online research services was properly assessed transaction privilege tax (TPT, Arizona’s substitute for a sales tax)...more

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