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FPM 5.3 Multistate Sales and Sales Tax

Effective Date:
July 14, 2026
Last Revised Date:
July 1, 2026
Responsible Unit(s):
Finance & Budget - Tax Services
Responsible Unit Email(s):
FNSV-Tax-Services@arizona.edu
Manual:
Financial Policies Manual
Status:
Active

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 FPM 5.2 Sales Tax should be used for Existing Sales Activity and the University’s sale of goods and services where Fulfillment is limited to Arizona.

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 FPM 5.2 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

  1. Existing Sales Activities: Activity for which money was received for goods or services prior to the effective date of this policy.
  2. 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. 
  3. Multistate Sale: The receipt of money in exchange for goods or services where Fulfillment could occur both within and outside of Arizona.
  4. New Sales Activities: Activity for which money would be received for goods or services on or after the effective date of this policy. 
  5. Out-of-State Sale: The receipt of money in exchange for goods and services where Fulfillment occurs outside of Arizona.
  6. 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.
  7. Taxing Authority: State governments, county governments, local governments, or other jurisdictions with authority to impose tax.

Policy

  1. The University is subject to Sales Tax on Multistate Sales where it is registered with the relevant Taxing Authority.
  2. New Sales Activities that may generate Out-of-State Sales are not allowable at this time. 
  3. 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.

Policy Feedback

For questions or comments regarding a particular policy or to notify us of broken links or typographical errors, please provide this information below.

To report violations of a policy, please notify the Responsible Unit.

Please Note: Policy feedback is available to the Policy Office, Policy Sponsor, and elected shared governance representatives, upon request, for policies impacting the populations they represent.

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