Where do I Have to File?

Charlene M. Ives, CPA, PC

Charlene M. Ives, CPA, PC

For years, it was pretty clear where a business filed: the business had some kind of physical presence in the state -- an office, a warehouse or inventory.

However, many states are adopting an economic presence test. This means that if you have personal property, a certain percentage of payroll, or a certain percentage of sales to residents of the state, then the business has economic presence and the business has to file an income tax return in that state.

Arizona is one of the states that has adopted economic presence as a test to determine a filing obligation in the state.

Return to Article Index

The information made available through this site is provided for informational purposes only and should not be construed as rendering financial, tax, accounting, legal, consulting, investment or other professional advice on any matter. Your use of the site does not create a client, advisory, fiduciary or professional services relationship between you and . Please see the sites Terms of Use for more information.