Arizona is providing consumers a way to pay tax on items purchased over the Internet on all state 2011 tax forms.
Arizona's "use tax" is to be paid by consumers who purchase an item from an out-of-state vendor by phone, Internet, by mail or in person, according to the Arizona Department of Revenue. The tax is due when the seller does not collect an Arizona transaction privilege or use tax, and the consumer "uses, gives away, stores, or consumes the item in this state."
The use tax was created as a companion to the transaction privilege tax. The rate is 6.6 percent, just like the state's transaction privilege tax.