Onboarding for State Agencies The following material has been prepared by the Arizona Department of Revenue for informational and training purposes only It does not constitute tax advice or reflect a position or policy of ID: 932224
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Slide1
Education and Outreach
AZTaxes.gov
Onboarding for State Agencies
Slide2The
following material has been prepared by the Arizona Department of Revenue for informational and training purposes only.
It does not constitute tax advice or reflect a position or policy of ADOR. The information contained in this presentation is current as of the date noted in the materials. Arizona statutes, case law or administrative rules, as well as later rulings or notices issued by the department, may change or negate any or all of the information contained in these materials. In the event of inconsistency or omission, the language of the relevant Arizona statute, administrative rule or any formal written communication by the Arizona Department of Revenue will prevail.
Disclaimer:
Content current as of April 7, 2020.
Slide3Parking Lot
Items Parked:
Off-Topic/UnrelatedAddressed Later in AgendaRequiring Follow Up
Slide4Agenda
Key Terms
Process OverviewFederal Employer Identification Number (FEIN) RestructureOwnership/POAAZTaxes.gov Online RegistrationFiling a ReturnMaking a PaymentBest Reporting PracticesState Agency ServicesQuestionsResources
Slide5Arizona Department of Revenue
Compatible Web Browsers for ADOR
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For optimal performance, Google Chrome is
recommended.
At this time, users continue to report unpredictable results when using
Safari.
Slide6Let’s begin!
Slide7Key Terms
General Accounting Office =
GAOFederal Employer Identification Number = FEIN or EINBusiness Account Update Form = BAUAZTaxes.govPrimary User (Security Administrator)
Web Account Manager = WAM
Delegate User
Transaction Privilege Tax =
TPT
Power of Attorney = POA
Appointee
Arizona Financial Information System = AFIS
Slide8Process Overview
Slide9Process Overview
Slide10Federal Employer Identification Number (FEIN) Restructure
Slide11FEIN Restructure
The GAO assigned a new
Federal Employer Identification Number (FEIN) to each agency for the purpose of reporting and remitting transaction privilege tax (TPT) and use tax to the ADOR.This FEIN’s
sole purpose
is to report TPT and use tax on AZTaxes.gov.
Contact GAO at
AFIS.Operations@azdoa.gov
for questions about
a new FEIN.
Slide12Ownership and Power of Attorney
Slide13Ownership and POA
GAO completed a
Business Account Update (BAU) form to authorize Web Account Manager (WAM) access for each agency. In initiating the BAU update process, the information listed below was requested:
Name of agency
WAM
Mailing
and physical
location
address
Preferred
TPT filing
frequency (depending on annual tax
liability)
Slide14Ownership and POA
The state agency WAM authorizes
delegate user access to designated individuals within the agency. Delegate users log on to AZTaxes.gov to complete their AZTaxes.gov account. When complete, delegate user will be able to file on behalf of his/her agency.
If an agency chooses not to authorize a delegate, the WAM may file the returns for the agency.
Slide15Ownership and POA
Power of Attorney Form (POA)
Authorizes ADOR to release confidential information to your agency’s appointee.There are many 285 forms available - choose the one that best suits the agency’s needs.Cannot be completed online. Must be printed, completed and submitted.
State agency completes required information.
Submits to ADOA/GAO for signature.
ADOA/GAO will submit completed form to ADOR.
Direct POA questions to GAO:
AFIS.Operations@azdoa.gov
Slide16Transaction Privilege Tax Features
Slide17TPT Features
Transaction Privilege Tax Features:
Tax is on the privilege of engaging in certain taxable business activities in Arizona.Liability rests with seller or vendor.
May transfer cost of the tax to
purchaser.
Levied on the
gross
proceeds or gross
income.
Slide18TPT Features
Taxable Activities:
There are many activities considered taxable. Some examples include: Retail Contracting Commercial Lease
Personal Property Rentals
Amusement
Residential
Rentals
For a more complete listing of taxable activities, see the current
tax rate table
.
Slide19TPT vs. Use Tax:
TPT
– imposed upon income or proceeds derived from engaging in a taxable activity within the state.Use Tax – imposed upon the purchase of tangible personal property which is used, stored, or consumed in Arizona when the sale was not subject to the transaction privilege tax
.
TPT Features
Slide20TPT Features
Who pays use tax:
An Arizona purchaser is liable for use tax on goods purchased from an out-of-state vendor that did not collect the tax.An Arizona purchaser is liable for use tax if they purchase goods using a resale certificate, and the goods are subsequently used, stored or consumed in Arizona contrary to the purpose stated on the certificate.
Slide21AZTaxes.gov Online Registration
Slide22AZTaxes.gov Online Registration
AZTaxes.gov Online Registration
Registering on AZTaxes is a 3-step process:Enroll your user name.
Set up your e-signature
pin.
Account Linking
(
will be completed by ADOR for web account managers
and
GAO.)
If you have any difficulty logging in, please call the State Agency Services at (602) 716-6906.
Slide23New User Registration
Slide24New User Registration
Slide25New User Registration
Slide26First Name
Last Name
Phone Number
Email Address
Re-Enter Email
New User Registration
Slide27New User Registration
Slide28New User Registration
Slide29New User Registration
Slide30New User Registration
Slide31New User Registration
Slide32Congratulations!
Your email address is now enrolled to file and pay online! Now it is time to establish Security Questions.New User Registration
Slide33Set Security Questions
Slide34Q: Why do I need to establish security questions?
A: The answers to your security questions will be used later if you need to reset your E-Signature PIN.
Set Security Questions
Slide35LIVE
TEACHER
CITY
FOOD
Set Security Questions
Slide36Congratulations!
You have successfully established your security questions! Now it is time to create an E-Signature PIN.Set Security Questions
Slide37E-Signature Pin
Slide38Q: Why do I need to create an E-Signature PIN?
A: This PIN must be used as an electronic signature anytime you file a return, submit an application or update your account.
E-Signature PIN
Slide39E-Signature PIN
Slide40E-Signature PIN
Slide41Congratulations!
You have successfully established your E-Signature PIN! E-Signature PIN
Slide42Filing a Return
Slide43Filing a Return
Slide44Filing a Return
Slide45Filing a Return
Slide46Filing a Return
Slide472019
Filing a Return
November
Slide48Filing a Return
2019
Slide4911/01/2019 – 11/30/2019
Filing a Return
Slide50COUNTY
CITY
11/01/2019 – 11/30/2019
Filing a Return
Slide51[COUNTY]
RETAIL
11/01/2019 – 11/30/2019
Filing a Return
Slide52COUNTY
Filing a Return
Slide53COUNTY
Filing a Return
Slide54[COUNTY]
RETAIL
Filing a Return
11/01/2019 – 11/30/2019
Slide55COUNTY
CITY
Filing a Return
11/01/2019 – 11/30/2019
Slide56001
[SAMPLE BUSINESS NAME]
2
$78.60
Filing a Return
11/01/2019 – 11/30/2019
Slide57Filing a Return
11/01/2019 – 11/30/2019
Slide58Filing a Return
Slide59Filing a Return
11/01/2019 – 11/30/2019
Slide60Congratulations!
You have successfully submitted an electronic Transaction Privilege Tax return!Filing a Return
Slide61Making a Payment
Slide62Making a Payment
Slide63Making a Payment
Payments are completed in AFIS using an Internal Exchange Transaction (IETAT) or an Internal Exchange Transaction – Use Tax (IETUT) document.
IETAT is used when the use tax liability is not recorded in AFIS on Balance Sheet Account (BSA) 1616.IETUT is used when the use tax liability is recorded in AFIS BSA 1616 via the Arizona Procurement Portal (APP.)For additional assistance, please refer to the Monthly Process of Collecting and Paying Use Tax quick reference guide available on the GAO website.
Slide64Making a Payment
[confirmation number here]
Slide65Best Reporting Practices
Slide66Best Reporting Practices
Estimated
annual combined state, county, and municipal tax liability.
Filing Frequency
Liability
Threshold
Annual
Less than $2,000
Quarterly
$2,000-$8,000
Monthly
More than $8,000
Filing Frequency
Slide67Best Reporting Practices
Return and Payment Due
DatesReturns are due by the 20th of the month following the reporting period.Delinquent if not received by the last business day of such
month.
The return must be filed even when no sales have been
made.
Payments to AFIS should be paid the day before the last business day of the month.
Slide68Best Reporting Practices
Accounting
CreditA credit given to timely filers.Timely electronic filers receive an increased accounting credit of 1.2 percent for up to $12,000 for the year.
Timely paper filers
receive an
accounting credit
of 1 percent up to
$10,000 for the
year.
Not all business activity codes are entitled to the
credit.
Accounting credits can only be claimed at the state level.
Slide69State Agency Services
Slide70State Agency Services
State Agency Services is a unit dedicated to State Agencies.
Some reasons you may need to contact State Agency Services:Login issues with AZTaxes.govAZTaxes.gov filing questionsNotices regarding balances due or delinquent returns
Slide71State Agency Services
Information and Assistance:
Email: Stateagencyservices@azdor.govPhone: (602) 716-6906
Slide72Ask Tax Policy
For questions specific to taxation and your agency, please contact our Tax Research and Analysis department.
Email: AskTaxPolicy@azdor.gov
Slide73Questions?
Slide74Resources
Slide75Resources
Visit
AZTaxes.gov:Enroll to File Verify a TPT LicenseDue Date CalendarArizona Tax Rate Look Up
Visit
AZDOR.gov
:
Tutorials
Publications
Forms
Tax Rate Tables
State Agency
dedicated resources
Email
address:
StateAgencyServices@azdor.gov
Phone: (602)716-6906
GAO
at
AFIS.Operations@azdoa.gov
Voluntary Disclosure Program (602) 716-7070
Slide76Arizona Department of Revenue
If you are interested in other
workshops or would like to request a speaker, please visit: www.azdor.gov/taxpayer-education