Remote sellers should report taxes on sales to Arizona customers to the customer's shipping address. The decision allows states to require out-of-state businesses without a physical presence to collect and remit tax on sales from transactions in their state.Under these treaties, residents (not necessarily citizens) of foreign countries may be eligible to be taxed at a reduced rate or exempt from US income taxes. The cards provide point-of-sale exemption from sales tax and other similarly imposed taxes throughout the United States. Information on the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) and how it affects a foreign person with real property interest. The 2021 Tax Handbook provides a description of each state tax and certain other revenue categories. The. The storage, use or consumption of tangible personal property provided under the conditions of such contracts is subject to tax under section 42-5156. 4. The purposes of this act are to: 1. The Arizona sales taxation of contracting that we bring to your attention in this newsletter. The first is the legislation that clarifies that a developer.