Where do I Have to File?
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.
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