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@rwom1217 wrote:

When you say voluntary, does that mean it isn't legally required? 


It is legally required, but Arizona has not created a specific form to collect the tax.  You must declare and pay it yourself.

 

Other states have made the declaration part of their state tax return, and have created a "safe harbor" formula so that if you pay what they estimate for you, they won't come after you for more if it turns out you made more un-taxed purchases than they estimated.