2023 Arizona Tax in Review

Lewis Roca
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On September 12, the Arizona Supreme Court declined to take review in ADP, LLC v. Ariz. Dep’t of Revenue, No. CV-23-0036-PR., which lets stand the Arizona Court of Appeals decision upholding the taxation of SaaS. 254 Ariz. 417, No. 1 CA-TX 21-0009 (Ariz. Ct. App. Jan. 31, 2023).

This is significant because the Arizona Department of Revenue now has the court’s blessing to tax software-as-a-service (“SaaS”) transactions as sales or rentals of tangible personal property despite no clear Arizona statutory authority to tax digital goods and services.

Please see full publication below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Attorney Advertising.

© Lewis Roca

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