Concert Ticket 1099-K Reporting

[QUEST5]

I purchased concert tickets in early 2024 when I was living in California and soon thereafter put them up for sale on StubHub. On October 1, 2024, I moved to Arizona.  Received a 1099-K form from StubHub for the 2024 reporting year.  The 1099-K form showed that the total proceeds from the sale were provided to me in October 2024, just after the concert event, which was also in October.  For 2024, do I report the total proceeds on my Arizona return or California return, or would I prorate these proceeds between the two states?  

[Vanessa A]

It depends. If the sale occurred after you moved, then you would only report this on your AZ return.  If the sale occurred prior to your move, then you would report this on you CA return.  You would not need to prorate this sale.