Policy Information
| Policy Number: 8.16 | Effective Date: 07/14/2026 |
| Responsible Unit: Tax Services | Last Revised Date: 07/01/2026 |
| Email: FNSV-Tax-Services@arizona.edu | Phone: 520-621-1957 |
Purpose and Summary
To provide policy and procedure for the University’s sale of goods and services where Fulfillment could occur both within and outside of Arizona.
Policy 8.11 Sales Tax should be used for Existing Sales Activity and the University’s sale of goods and services where Fulfillment is limited to Arizona.
Source
Arizona Revised Statutes (ARS), including but not limited to §§ 42-5001 to 42-5123
Arizona Administrative Code, including but not limited to R15-5
Scope
This policy applies to all University locations and units, including all University extensions, satellite locations, and off-site campus units within Arizona who are receiving money in exchange for goods and services where Fulfillment could occur both within and outside of Arizona, except Campus Store, University of Arizona Global Campus, and The University of Arizona Press.
Policy 8.11 Sales Tax should be used for Existing Sales Activity and the University’s sale of goods and services where Fulfillment is limited to Arizona.
This policy does not apply to unpaid events as money is not received in exchange for attendance.
Definitions
- Existing Sales Activities: Activity for which money was received for goods or services prior to the effective date of this policy.
- Fulfilled/Fulfillment: The transfer of possession or delivery to the purchaser, or the point at which the customer gains control of the goods or services ordered.
- Multistate Sale: The receipt of money in exchange for goods or services where Fulfillment could occur both within and outside of Arizona.
- New Sales Activities: Activity for which money would be received for goods or services on or after the effective date of this policy.
- Out-of-State Sale: The receipt of money in exchange for goods and services where Fulfillment occurs outside of Arizona.
- Sales Tax: An indirect tax imposed by Taxing Authorities on business transactions involving goods or services. For the purposes of this policy, the term “Sales Tax” refers broadly to taxes such as Arizona transaction privilege tax (TPT), sales tax, gross receipts tax, and other similar taxes, regardless of how they are labeled or structured by individual Taxing Authorities.
- Taxing Authority: State governments, county governments, local governments, or other jurisdictions with authority to impose tax.
Policy
- The University is subject to Sales Tax on Multistate Sales where it is registered with the relevant Taxing Authority.
- New Sales Activities that may generate Out-of-State Sales are not allowable at this time.
- The University must file returns and remit tax liabilities in compliance with the standards and deadlines of each applicable Taxing Authority where it is registered.