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September 2026 - Transaction Privilege Tax Changes and News
September 2026 - Transaction Privilege Tax Changes and News
TPT Newsletter
September 2026
Transaction Privilege Tax Changes and News
TPT Renewal Season is Upon Us
Overview & Schedule
The Arizona Department of Revenue (ADOR) is preparing for the upcoming 2027 Transaction Privilege Tax (TPT) License renewal period. Renewal notices will be sent to businesses to renew their license by January 1. The option to electronically renew your license will be available soon.ADOR advises taxpayers to register on AZTaxes.gov today to ensure streamlined processing and a faster renewal experience.
Notification Methods by Filer Type
Paper Filers: A physical Renewal Form will be sent by mail.
E-Filers: Notifications by email, mail, and/or direct reminders posted on AZTaxes.gov. Taxpayers enrolled on AZTaxes.gov should verify and update their account details prior to renewing to avoid unexpected fees or penalties.
Account Maintenance & Cancelations
If a business is fully closed, its TPT license must be formally canceled. For companies operating multiple locations where one or more sites have shut down, those specific closed locations must be removed from the license. Unrenewed licenses will not be canceled automatically; instead, they will auto-renew and incur applicable fees and penalties.
Special Requirements
Multiple Business Locations: Under state law, taxpayers with more than one location must process their TPT license renewals electronically.
Out-of-State Businesses: Remote businesses without a physical presence in Arizona must renew their TPT license if their sales to Arizona customers exceed $100,000 during the current calendar year.
Marijuana Licenses: Marijuana TPT licenses require annual renewal, but marijuana excise tax licenses do not.
New Town of San Tan Valley TPT Effective October 1, 2026
The Town of San Tan Valley was officially incorporated on September 17, 2025. Effective October 1, 2026, the Town will begin imposing a local TPT in the same manner as other Arizona cities and towns. Businesses located within the Town boundaries that currently pass the economic burden of the TPT on to their customers will need to reprogram their point-of-sale systems to include the Town’s tax. All businesses within the Town boundaries will need to include the Town’s tax in their TPT returns and payments for periods beginning from and after October 1, 2026.
The new city code is SZ.
As of October 1, 2026, business codes associated with the new city code can be found in the AZ Tax Rate Look Up at AZTaxes.gov/Home/Address.
See the Town’s profile page for more information on its tax rates: https://azdor.gov/model-city-tax-code/city-profile/san-tan-valley.
Businesses within the Town’s boundaries will be mailed updated TPT licenses.
Construction contracts in effect before October 1, 2026 may qualify for pre-existing contract treatment–check with the Town directly for more information.
ADOR Customer Care Call Center Saturday HoursThe Customer Care Call Center is available to assist taxpayers Monday through Friday from 7 a.m. to 6 p.m. and on the second and fourth Saturday of each month from 8 a.m. to noon, except on state holidays.
Taxpayers with questions can contact the Customer Care Call Center at (602) 255-3381 or toll-free: 800-352-4090.
Note: These Saturday hours apply to our general Call Center support and do not include the Collections department.
TPT Account Updates
Did you close a location or change the mailing address of your business?
Renewal season is coming and you should submit any necessary updates before October to ensure your account is in good standing for a smooth renewal process.
On AZTaxes.gov, taxpayers can do the following:
Change their mailing address on corporate, withholding, and transaction privilege and use tax licenses.
Add, edit, and/or close locations for TPT licenses.
Cancel or close an existing TPT license or single location on a TPT license.
Add a new reporting jurisdiction, business code, or business or rental location.
AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.
Taxpayers can also download and submit a Business Account Update Form to ADOR to update primary users or any of the previously stated changes.
ACH Debit Payment Banking Transition
ADOR has transitioned Automated Clearing House (ACH) Debit payment banking services to JP Morgan Chase. All ACH Debit customers need to contact their bank to provide the new Company ID: 9031897000 to ensure that ACH debit transactions process as expected.
File Online for Quicker Processing
When taxpayers file electronically, they receive many benefits and are in compliance.
It’s EASIER, it’s FASTER, and it’s THE LAW for businesses with $500 or more annual tax liability.
It is free to file a return; free for e-check payments (Fees apply with debit/credit card).
TPT filers are able to claim an accounting credit of 1.2 percent of the tax due, up to a maximum credit of $12,000, during a calendar year when filing all returns electronically.
After a payment or return is submitted, filers receive a confirmation number that can be provided to customer service when inquiring about the return or payment.
Reduced errors with automatic calculations. Input the figures and AZTaxes does the rest.
Access to electronic payment history and status as early as your first payment.
Make scheduled payments online so the return is done and the payment is withdrawn later. No need for paper checks.
If you are unable to pay online, follow these simple steps to ensure your payment is applied to your account.
Address the payment to the Arizona Department of Revenue.
In the memo, write your license number and filing period.
Submit your paper check with the original return or a payment voucher. If you filed electronically, send a voucher, not a copy of the return.
Note: ADOR will process your check and withdraw the money from your bank account even if you do not properly indicate your business information. ADOR will research and attempt to connect the payment to the business. If not successful, the payment will be held in a general fund account until it is properly identified for your business and the time period. ADOR legally cannot mail the check back in case of incorrect address on check and prevent fraud.
Primary User and Delegate Access Update Guidance
Did your primary user leave the company or did you deactivate the email address that is used to log into AZTaxes? No problem. The Arizona Department of Revenue recommends that the primary user is an officer/owner of the business, then delegate access to others if needed. This reduces the chance of losing access to your account and rushing to update information before the due date.
A Primary User maintains the entire online account and provides access to delegate users. There can only be one Primary User for each account. View our tutorial for help authorizing access for delegates.
A Delegate User is given specific authority for business account functions by the Primary User. This type of user can be a CPA, paid preparer, office manager, additional officer/owner of the company, etc. View our tutorial for help requesting delegate access.
To change the Primary User, you will need to complete a Business Account Update Form; and you must enroll to file and pay on AZTaxes.gov with the new email address. NOTE: DO NOT use the Business Account Update Form for delegates/additional users. Please contact the primary user for changes to delegate access.
The company will need to register as a new user. See Account Setup for assistance.
Once registered, you will need to complete a paper Business Account Update to change the primary user to the new user account.
Section A, line 4 is for adding and removing AZTaxes Primary Users.
Have Section C signed by an authorized officer/owner and submit to the address on the form.
Once the primary is switched to an office/owner, they can grant delegate access to other registered users.
Due Date Reminders
TPT Filing Frequency and Due Dates*- Monthly
If you’re a TPT filer, keep the following August TPT filing deadlines in mind:
September 21 - TPT return due date.
September 29 - Paper returns must be received at ADOR by this date.
September 30 - Electronic return filed in AZTaxes must be submitted before 11:59 p.m. on this date. Electronic payment made in AZTaxes must be submitted before 11:59 p.m. on this date.
*The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically.
Tax Changes
Town of Huachuca City - Effective Date of August 1, 2026
On May 28, 2026, the Mayor and Council of the Town of Huachuca City passed Ordinance No. 2026-06 providing an increased tax rate on multiple Privilege Tax business classifications and Use Tax from one and nine-tenths percent (1.9%) to two and nine-tenths percent (2.9%), and Rental, Leasing and Licensing for Use of Real Property from one percent (1%) to two and nine-tenths percent (2.9%). Providing for Severability.The (2.9%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Feed at Wholesale (116); Job Printing (010); Manufactured Buildings (027); Timbering and other Extractions (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029); Use Tax from Inventory (030).Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029); Use Tax From Inventory (030); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).City of Kingman - Effective Date of September 1, 2026
On June 16, 2026, the Mayor and Council of the City of Kingman passed Ordinance No. 2003 providing an increased tax rate on multiple Privilege Tax business classifications and Use Tax from two and one-half percent (2.50%) to three percent (3.00%), and Rental, Leasing and Licensing for Use of Real Property from two percent (2.00%) to three percent (3.00%), and Additional Tax on Transient Lodging from four percent (4.00%) to five percent (5.00%), and Adopting Local Option V, for single item transactions exceeding the ten thousand dollars ($10,000) threshold, the entire single item will be taxed at a rate of two and one-half percent (2.5%). Providing for Severability.The (3.00%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Contracting-Owner Builder (037); Job Printing (010); Manufactured Buildings (027); Timbering and other Extractions (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029); Use Tax from Inventory (030).Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029); Use Tax From Inventory (030); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
The (5.00%) affects the following business classifications:
Hotel/Motel (Additional Tax) (144).
The (2.50%) affects the following business classifications:
Retail Sales (Single Item Over $10,000) (917); Use Tax Purchases (Single Item Over $10,000) (929).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales-Single Item Over $10,000 (665); Adult Use Marijuana Retail Sales-Single Item Over $10,000 (681); Retail Sales (Accessories and Ancillary Products)-Single Item Over $10,000 (917); Use Tax Purchases-Single Item Over $10,000 (929).
Remote Seller and Marketplace Facilitators:
Retail Sales-Single Item Over $10,000 (624); Marketplace Facilitators in Arizona Retail Sales-Single Item Over $10,000 (917); Marketplace Facilitators in Arizona Third Party Sales-Single Item Over $10,000 (624).
Town of Tusayan - Effective Date of October 1, 2026
On July 14, 2026, the Mayor and Council of the Town of Tusayan passed ordinance 2026-02 providing an increased tax rate on multiple Privilege Tax business classifications from two percent (2%) to four percent (4%) and an increased rate on Restaurants and Bars from four percent (4%) to six percent (6%). Providing for SeverabilityThe (4.00%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Contracting-Owner Builder (037); Job Printing (010); Manufactured Buildings (027); Timbering and other Extraction (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Retail Sales (017); Communications (005); Transporting (006); Utilities (004).Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017).Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).The (6.00%) affects the following business classifications:
Restaurant and Bars (011).Medical and Adult Use Marijuana:
Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).Town of San Tan Valley - Effective Date of October 1, 2026 and January 1, 2027 The newly incorporated Town of San Tan Valley passed on July 1, 2026 Ordinance No. 2026-06 and Resolution No. 2026-41, adopting the Model City Tax Code and selected options.
Providing for Severability; and designating an effective date of October 1,2026 for:
The imposition of the Transaction Privilege and Use Tax License Fee of two dollars ($2.00) and License Renewal Fee of two dollars ($2.00).
The imposition of multiple Privilege Tax business classifications and Use Tax at two and one-quarter percent (2.25%); Hotels and Hotel/Motel (Additional Tax) at four and one-quarter percent (4.25%); all construction contracting at fi ve percent (5.00%) and Metal Mining at one-tenth of one percent (0.10%).
The adoption of the following options:Local Option H
Amusements, to impose tax on membership fees/charges for use.
Local Option P
Feed at Wholesale, to impose tax on sales of wholesale feed and related products.
Local Option GG
Utilities, to impose tax on municipal utilities provided to residents outside of Town Limits.
Local Option JJ
Use Tax, to exempt purchases made by the city from Use Tax.
Model Option 3
Job Printing, to impose tax on job printing sold to publishers.
Model Option 4
Rental, Leasing and Licensing for Use of Real Property, to impose tax on the rental of real property to nonprofit primary health care facilities.
Model Option 7
Rental, Leasing, and Licensing for Use of Tangible Personal Property, to impose tax on the rental of coin-operated machines.
Model Option 11
Communications, to disallow tax credit for franchise and license fees paid to the municipality.
Model Option 12
Transporting for Hire, to exempt transporting persons for hire.
Model Option 13
Utilities, to disallow tax credit for franchise fees paid to the municipality.
In the same Ordinance No. 2026-06, providing for Severability; and designating an effective date of January 1, 2027, the Mayor and Council of the Town of San Tan Valley passed the imposition of Retail Sales Food for Home Consumption at two and one-quarter percent (2.25%).
The (2.25%) affects the following business classifi cations: Advertising (018); Amusements (012); Feed at Wholesale (015); Job Printing (010); Manufactured Buildings (027); Timbering and other Extraction (020); Publication (009); Rental, Leasing, and Licensing for Use of TPP (214); Commercial Rental, Leasing, and Licensing for Use (213); Restaurant and Bars (011); Retail Sales (017); Retail Sales Food for Home Consumption effective January 1, 2027 (062); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029).
Medical and Adult Use Marijuana: Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421); Use Tax Purchase (029).
Remote Seller and Marketplace Facilitators: Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605); Retail Sales Food for Home Consumption effective January 1, 2027 (606); Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption effective January 1, 2027 (062); Marketplace Facilitators in Arizona Third Party Sales Food for Home Consumption effective January 1, 2027 (606).
The (5.00%) affects the following business classifications: Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting - Owner Builder (037).
The (0.10%) affects the following business classifications: Severance - Metal Mining (019).
The (4.25%) affects the following business classifications: Hotels (044); Hotel/Motel (Additional Tax) (144).
Education, Tutorials and Training
All ADOR workshops are free of charge. Below are upcoming options available to you. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.
WORKSHOPS
ADOR Business Tax Basics - (Via Google Meets)
Wednesday, September 16, 2026
1:00 p.m. – 4:00 p.m.Tuesday, October 6, 2026
9:00 a.m. – noonADOR Common TPT Errors and How to Avoid Them - (Via Google Meets)
Thursday, September 17, 2026
1:00 p.m. – 2:00 p.m.
Wednesday, October 7, 2026
10:00 a.m. – 11:00 a.m.ADOR Withholding Tax for Employers and Payroll Service Providers - (Via Google Meets)
Tuesday, September 29, 2026
9:00 a.m. – noonON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials
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by "Arizona Department of Revenue" <MassEmail@azdor.gov> - 08:01 - 15 Sep 2026 -
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We have your shipment 877201735580.
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Take more control of your shipments MANAGE DELIVERY Some delivery options might not be available on the day of delivery. Personal message Avis Damage dispute 2690419360 U662727391 Tracking details Tracking ID 877201735580 From Turnpack LLC
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07054Ship date Tue 9/15/2026 03:28 PM Number of pieces 1 Total shipment weight 0.50 LB Service FedEx Economy Reference Avis Shipper reference Avis Department number U662727391 Purchase order number 2690419360 TRACK SHIPMENT 
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Re: Datacon 2200 training
Hi, Just following up in case you can help me with a quote.
Best,
Get Outlook for iOS
From: Osama Adil Mohammed <omohammed@bannerengineering.com>
Sent: Friday, 11 September 2026 15:43:28
To: Info at Turnpack <info@turnpack.com>
Subject: Re: Datacon 2200 trainingThe content of this email is confidential and intended for the recipient specified in message only. It is strictly forbidden to share any part of this message with any third party, without a written consent of the sender. If you received this message by mistake, please reply to this message and follow with its deletion, so that we can ensure such a mistake does not occur in the future.Yes, could you please share a proper quote?
Thanks
Get Outlook for iOS
From: Info at Turnpack <info@turnpack.com>
Sent: Friday, 11 September 2026 15:29:38
To: Osama Adil Mohammed <omohammed@bannerengineering.com>
Subject: Re: Datacon 2200 trainingCAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.
Hi Osama,
Thanks for reaching out. Yes we can help with the training but we would need to do it at your site. A training class is typically 32hrs/4days and runs at $6500 + travel and lodging. The trainer will either be my colleague Steve or myself and we each have >20+ yrs of Datacon experience across all EVO generations. Let me know if you want a formal quote or need additional info.
ThanksChris
On Fri, Sep 11, 2026 at 12:53 PM Osama Adil Mohammed <omohammed@bannerengineering.com> wrote:
Hi,
I am looking for in-person Besi Datacon 2200 training. The course must include atleast the topics mentioned below.Substrate Teaching
Substrate Height Teaching
Multi Module Substrate
Substrate Recognition
Module Recognition
Waffle Pack Carrier Teaching
Waffle Pack Teaching
Component Recognition in the Waffle Pack before Pickup
Component Pickup
Accuracy Mode
Component Placement
Relative Placement
Component Placement Location Teaching
Placement Tool Teaching
Could you please me know what the course would look like and the approx. cost would be?
Best,
The content of this email is confidential and intended for the recipient specified in message only. It is strictly forbidden to share any part of this message with any third party, without a written consent of the sender. If you received this message by mistake, please reply to this message and follow with its deletion, so that we can ensure such a mistake does not occur in the future.
Osama Adil MohammedProcess Engineer I
Banner Engineering Corp.
7401 Boone Ave, Minneapolis, MN 55428
E omohammed@bannerengineering.com C (608) 515 9558
by "Osama Adil Mohammed" <omohammed@bannerengineering.com> - 04:31 - 15 Sep 2026 -
Re: FW: Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
Yes that's what I meant. We have sold Software products in CA before but they'd be under Custom Software so there should have been no tax on it. I will checkOn Tue, Sep 15, 2026 at 11:25 AM Info @ Turnpack <info@turnpack.com> wrote:This is for us to start taxing CA sales. NOT what we buy.Lorena Carrillo
Office Manager
Office: 480-331-1878
Direct Line: 781-938-0069
NEW ADDRESS: 6922 Via Northgate Ste 101, Mesa, AZ 85212
lcarrillo@turnpack.com | www.turnpack.com
https://www.turnpack.com/midas-rework/delidderOn Tue, Sep 15, 2026, 11:21 AM Christopher Berger <cberger@turnpack.com> wrote:We only sell this: Custom computer software -> so we should be exempt which brings up a good point on items we have paid tax on before. Let me check a few thingsOn Tue, Sep 15, 2026 at 11:18 AM Turnpack LLC <info@turnpack.com> wrote:Do we sell this?
This change is the result of a new law and generally affects:
· Sellers of prewritten computer software
· Prewritten Software-as-a-Service (SaaS) providers
· Businesses that license or provide remote access to prewritten software
· Purchasers of digital products
Thank you for your time,
Lorena Carrillo
From: CDTFA <noreplynotifications@notifications.cdtfa.ca.gov>
Sent: Tuesday, September 15, 2026 10:56 AM
To: info@turnpack.com
Subject: Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
Beginning January 1, 2027, the definition of tangible personal property in the Sales and Use Tax Law will be expanded to include digital products and any copyright or patent interests associated with those digital products. As a result, retail sales of digital products in this state or the storage, use, or other consumption in this state of digital products purchased from any retailer may be subject to sales and use tax.
This change is the result of a new law and generally affects:
· Sellers of prewritten computer software
· Prewritten Software-as-a-Service (SaaS) providers
· Businesses that license or provide remote access to prewritten software
· Purchasers of digital products
What is a digital product?
A digital product is prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely.
Prewritten computer software is computer software that is held or exists for general or repeated sale or lease, even if it was initially developed on a custom basis or for in-house use, including the combination of two or more prewritten programs.
What items are not digital products?
The following items are not considered digital products under the new law:
· Digital assets (such as cryptocurrency)
· Digital audio works (such as music, spoken recordings, and ringtones)
· Digital audiovisual works (such as movies and videos with sounds)
· Digital books (also known as eBooks)
· Digital infrastructure (such as cloud platforms that allow customers to create, deploy, or run their own software applications)
· Digital video game products
· Digital visual works (such as computer-generated artwork)
What digital products are exempt?
The following digital products are exempt under the new law:
· Digital products representing a service, not including SaaS
· Custom computer software
· Digital products transferred with reproduction and distribution rights
· Digital products purchased solely for use outside of California
Threshold rule that may shift tax liability from retailer to purchaser
When the aggregate gross receipts from sales of digital products by a retailer to a purchaser that are transferred electronically or accessed remotely exceed $5 million in a calendar year or preceding calendar year, the tax liability may shift from the retailer to the purchaser. When this happens, the purchaser may be required to register for a Use Tax Direct Payment Permit and report the tax directly to us. Refer to our Tax Guide for Retailers and Purchasers of Digital Products for more information.
Place of sale and use of digital products
For local and district tax reporting purposes, the place of sale of digital products transferred electronically or accessed remotely is generally the customer’s address, and the place of use is the place where the person accessing the digital product is located. Refer to our Tax Guide for Retailers and Purchasers of Digital Products for more information.
Registration
Digital product sellers in California who are not currently registered with us must register for a seller’s permit, file sales and use tax returns, and report and pay tax on retail sales of digital products.
Out-of-state sellers of digital products engaged in business in this state as defined in Revenue and Taxation Code section 6203 must register with us for a Certificate of Registration—Use Tax, collect and report use tax from retail sales of digital products sold to California consumers, and pay the tax to us.
Our Online Services offers a convenient, fast, and free way to register online for a permit, license, or account.
Legislation information
Senate Bill 122 (Stats. 2026, ch. 23) was signed into law on June 29, 2026.
For more information
Please refer to our Tax Guide for Retailers and Purchasers of Digital Products. You may also call our Customer Service Center at 1‑800‑400‑7115 (TTY:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
To be added to our distribution list regarding upcoming interested parties meetings to discuss regulatory issues related to a specific topic, including digital products, or to all topics in general, please send your contact information to PPDD-BTC.InformationRequests@cdtfa.ca.gov.
Thank you for connecting with us.
em-1557
--Christopher Berger--Christopher Berger
by Chris Berger - 02:41 - 15 Sep 2026 -
Re: FW: Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
We only sell this: Custom computer software -> so we should be exempt which brings up a good point on items we have paid tax on before. Let me check a few thingsOn Tue, Sep 15, 2026 at 11:18 AM Turnpack LLC <info@turnpack.com> wrote:Do we sell this?
This change is the result of a new law and generally affects:
· Sellers of prewritten computer software
· Prewritten Software-as-a-Service (SaaS) providers
· Businesses that license or provide remote access to prewritten software
· Purchasers of digital products
Thank you for your time,
Lorena Carrillo
From: CDTFA <noreplynotifications@notifications.cdtfa.ca.gov>
Sent: Tuesday, September 15, 2026 10:56 AM
To: info@turnpack.com
Subject: Sales and Use Tax Applies to Digital Products Beginning January 1, 2027Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
Beginning January 1, 2027, the definition of tangible personal property in the Sales and Use Tax Law will be expanded to include digital products and any copyright or patent interests associated with those digital products. As a result, retail sales of digital products in this state or the storage, use, or other consumption in this state of digital products purchased from any retailer may be subject to sales and use tax.
This change is the result of a new law and generally affects:
· Sellers of prewritten computer software
· Prewritten Software-as-a-Service (SaaS) providers
· Businesses that license or provide remote access to prewritten software
· Purchasers of digital products
What is a digital product?
A digital product is prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely.
Prewritten computer software is computer software that is held or exists for general or repeated sale or lease, even if it was initially developed on a custom basis or for in-house use, including the combination of two or more prewritten programs.
What items are not digital products?
The following items are not considered digital products under the new law:
· Digital assets (such as cryptocurrency)
· Digital audio works (such as music, spoken recordings, and ringtones)
· Digital audiovisual works (such as movies and videos with sounds)
· Digital books (also known as eBooks)
· Digital infrastructure (such as cloud platforms that allow customers to create, deploy, or run their own software applications)
· Digital video game products
· Digital visual works (such as computer-generated artwork)
What digital products are exempt?
The following digital products are exempt under the new law:
· Digital products representing a service, not including SaaS
· Custom computer software
· Digital products transferred with reproduction and distribution rights
· Digital products purchased solely for use outside of California
Threshold rule that may shift tax liability from retailer to purchaser
When the aggregate gross receipts from sales of digital products by a retailer to a purchaser that are transferred electronically or accessed remotely exceed $5 million in a calendar year or preceding calendar year, the tax liability may shift from the retailer to the purchaser. When this happens, the purchaser may be required to register for a Use Tax Direct Payment Permit and report the tax directly to us. Refer to our Tax Guide for Retailers and Purchasers of Digital Products for more information.
Place of sale and use of digital products
For local and district tax reporting purposes, the place of sale of digital products transferred electronically or accessed remotely is generally the customer’s address, and the place of use is the place where the person accessing the digital product is located. Refer to our Tax Guide for Retailers and Purchasers of Digital Products for more information.
Registration
Digital product sellers in California who are not currently registered with us must register for a seller’s permit, file sales and use tax returns, and report and pay tax on retail sales of digital products.
Out-of-state sellers of digital products engaged in business in this state as defined in Revenue and Taxation Code section 6203 must register with us for a Certificate of Registration—Use Tax, collect and report use tax from retail sales of digital products sold to California consumers, and pay the tax to us.
Our Online Services offers a convenient, fast, and free way to register online for a permit, license, or account.
Legislation information
Senate Bill 122 (Stats. 2026, ch. 23) was signed into law on June 29, 2026.
For more information
Please refer to our Tax Guide for Retailers and Purchasers of Digital Products. You may also call our Customer Service Center at 1‑800‑400‑7115 (TTY:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
To be added to our distribution list regarding upcoming interested parties meetings to discuss regulatory issues related to a specific topic, including digital products, or to all topics in general, please send your contact information to PPDD-BTC.InformationRequests@cdtfa.ca.gov.
Thank you for connecting with us.
em-1557
--Christopher Berger
by Chris Berger - 02:22 - 15 Sep 2026 -
Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
Sales and Use Tax Applies to Digital Products Beginning January 1, 2027
Beginning January 1, 2027, the definition of tangible personal property in the Sales and Use Tax Law will be expanded to include digital products and any copyright or patent interests associated with those digital products. As a result, retail sales of digital products in this state or the storage, use, or other consumption in this state of digital products purchased from any retailer may be subject to sales and use tax.
This change is the result of a new law and generally affects:
- Sellers of prewritten computer software
- Prewritten Software-as-a-Service (SaaS) providers
- Businesses that license or provide remote access to prewritten software
- Purchasers of digital products
What is a digital product?
A digital product is prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely.
Prewritten computer software is computer software that is held or exists for general or repeated sale or lease, even if it was initially developed on a custom basis or for in-house use, including the combination of two or more prewritten programs.
What items are not digital products?
The following items are not considered digital products under the new law:
- Digital assets (such as cryptocurrency)
- Digital audio works (such as music, spoken recordings, and ringtones)
- Digital audiovisual works (such as movies and videos with sounds)
- Digital books (also known as eBooks)
- Digital infrastructure (such as cloud platforms that allow customers to create, deploy, or run their own software applications)
- Digital video game products
- Digital visual works (such as computer-generated artwork)
What digital products are exempt?
The following digital products are exempt under the new law:
- Digital products representing a service, not including SaaS
- Custom computer software
- Digital products transferred with reproduction and distribution rights
- Digital products purchased solely for use outside of California
Threshold rule that may shift tax liability from retailer to purchaser
When the aggregate gross receipts from sales of digital products by a retailer to a purchaser that are transferred electronically or accessed remotely exceed $5 million in a calendar year or preceding calendar year, the tax liability may shift from the retailer to the purchaser. When this happens, the purchaser may be required to register for a Use Tax Direct Payment Permit and report the tax directly to us. Refer to our Tax Guide for Retailers and Purchasers of Digital Products for more information.
Place of sale and use of digital products
For local and district tax reporting purposes, the place of sale of digital products transferred electronically or accessed remotely is generally the customer’s address, and the place of use is the place where the person accessing the digital product is located. Refer to our Tax Guide for Retailers and Purchasers of Digital Products for more information.
Registration
Digital product sellers in California who are not currently registered with us must register for a seller’s permit, file sales and use tax returns, and report and pay tax on retail sales of digital products.
Out-of-state sellers of digital products engaged in business in this state as defined in Revenue and Taxation Code section 6203 must register with us for a Certificate of Registration—Use Tax, collect and report use tax from retail sales of digital products sold to California consumers, and pay the tax to us.
Our Online Services offers a convenient, fast, and free way to register online for a permit, license, or account.
Legislation information
Senate Bill 122 (Stats. 2026, ch. 23) was signed into law on June 29, 2026.
For more information
Please refer to our Tax Guide for Retailers and Purchasers of Digital Products. You may also call our Customer Service Center at 1‑800‑400‑7115 (TTY:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
To be added to our distribution list regarding upcoming interested parties meetings to discuss regulatory issues related to a specific topic, including digital products, or to all topics in general, please send your contact information to PPDD-BTC.InformationRequests@cdtfa.ca.gov.
Thank you for connecting with us.
em-1557
This email was sent to info@turnpack.com
why did I get this? unsubscribe from this list update subscription preferences
CDTFA · 651 Bannon Street · Suite 100, · Sacramento, CA 95811 · USA
by "CDTFA" <noreplynotifications@notifications.cdtfa.ca.gov> - 01:56 - 15 Sep 2026 -
Re: Your Path To Partnership.
Thank you. I will try it out on my next flightOn Tue, Sep 15, 2026 at 10:27 AM Turnpack LLC <info@turnpack.com> wrote:There website is wonky SWABIZ 90451001
Thank you for your time,
Lorena Carrillo
From: Christopher Berger <cberger@turnpack.com>
Sent: Tuesday, September 15, 2026 8:30 AM
To: Info at Turnpack <info@turnpack.com>
Subject: Fwd: Your Path To Partnership.Can you sign us up for a SW Business account?
---------- Forwarded message ---------
From: Southwest Business SDR <southwestbusiness@wnco.com>
Date: Tue, Sep 15, 2026 at 8:05 AM
Subject: Your Path To Partnership.
To: <cberger@turnpack.com>Hi Christopher,
Thank you again for your interest in Southwest® Business! Your next step is to get your Company Identification (CID) number and gain access to all our great benefits.
Get your Company Identification (CID) number
Having a CID number opens the door to everything a partnership with Southwest Business has to offer. When you get your CID, you’ll have access to our free self-service corporate booking tool SWABIZ®, as well as the ability to book through our other business channels, including GDS and Direct Connect/API.
Explore potential benefits
Your organization may be eligible to enjoy exclusive promotions and travel incentives to help your travel budget go further.
Eligible organizations can access online reporting tools including duty of care, travel spend tracking, and unused funds.
Travelers can continue to earn Rapid Rewards points from our award-winning Rapid Rewards program.1
Apply for our business loyalty program, Rapid Rewards Business, which allows eligible companies to earn Rapid Rewards Business points for Southwest travel booked under their CID in SWABIZ®, Direct Connect/API, or GDS. 2You can get started today by getting your CID here. Make sure you have your company's EIN (Employer Identification Number; also known as Federal Tax Identification Number) available when you enroll.
Thank you,
Southwest Business SDR1All Rapid Rewards® rules and regulations apply and can be found at Southwest.com/rrterms.
2All Rapid Rewards Business rules and regulations apply and can be found at business.southwest.com/Terms-and-Conditions.
Click here to set your email preferences.--
Christopher Berger
Phone: +1 (480) 331-1878
Cell: +1 (480) 273-4686
cberger@turnpack.com | www.turnpack.com
--Christopher Berger
by Chris Berger - 01:51 - 15 Sep 2026 -
Fwd: Your Path To Partnership.
Can you sign us up for a SW Business account?---------- Forwarded message ---------
From: Southwest Business SDR <southwestbusiness@wnco.com>
Date: Tue, Sep 15, 2026 at 8:05 AM
Subject: Your Path To Partnership.
To: <cberger@turnpack.com>Hi Christopher,
You can get started today by getting your CID here. Make sure you have your company's EIN (Employer Identification Number; also known as Federal Tax Identification Number) available when you enroll.
Thank you again for your interest in Southwest® Business! Your next step is to get your Company Identification (CID) number and gain access to all our great benefits.
Get your Company Identification (CID) number
Having a CID number opens the door to everything a partnership with Southwest Business has to offer. When you get your CID, you’ll have access to our free self-service corporate booking tool SWABIZ®, as well as the ability to book through our other business channels, including GDS and Direct Connect/API.
Explore potential benefits
Your organization may be eligible to enjoy exclusive promotions and travel incentives to help your travel budget go further.
Eligible organizations can access online reporting tools including duty of care, travel spend tracking, and unused funds.
Travelers can continue to earn Rapid Rewards points from our award-winning Rapid Rewards program.1
Apply for our business loyalty program, Rapid Rewards Business, which allows eligible companies to earn Rapid Rewards Business points for Southwest travel booked under their CID in SWABIZ®, Direct Connect/API, or GDS. 2
Thank you,
Southwest Business SDR
1All Rapid Rewards® rules and regulations apply and can be found at Southwest.com/rrterms.
2All Rapid Rewards Business rules and regulations apply and can be found at business.southwest.com/Terms-and-Conditions.
Click here to set your email preferences.--Christopher Berger
by Chris Berger - 11:32 - 15 Sep 2026 -
RE: AAID 18820571 76 WEG AX9Y65 05/17/2025-05/17/2026 DISPUTE (Encrypted Delivery)
Hello Lorena,
Thank you for your correspondence. I've referred your dispute documents to the auditor for review. Please note that revisions take approximately 30 days; therefore, I have placed the initial audit on hold until the revision is completed.
If you have any questions, please let us know.Sincerely,
Zachary Warchal
Audit Service Coordinator & Tier 2 Billing
AuditThe Hartford
301 Woods Park Dr. (NHBC / 2nd Floor)
Clinton, NY 13323
Office (866) 467-8730(Insured) - (877)853-2582- (Agent)
Fax (866)868-6153
Email: esc.audit@thehartford.com
We care about meeting your service expectations. Did I provide you with a great Hartford Experience? Please feel free to send any feedback on my service to Thomas.Mashia@thehartford.com
Business Insurance | Employee Benefits | Personal Insurance
From: info@turnpack.com <info@turnpack.com>
Sent: Monday, September 14, 2026 4:51 PM
To: Esc.Audit@thehartford.com
Cc: cberger@turnpack.com
Subject: AAID 18820571 76 WEG AX9Y65 05/17/2025-05/17/2026 DISPUTEThank you for the information. Please see attached disputes for each company added to our worker comp and business owners policies. Please let me know if any additional information is requested. We only have 1 location and do faithfully believe
ZjQcmQRYFpfptBannerStart
CAUTION: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.
ZjQcmQRYFpfptBannerEnd
Thank you for the information. Please see attached disputes for each company added to our worker comp and business owners policies.
Please let me know if any additional information is requested.
We only have 1 location and do faithfully believe these companies and their our of state addresses were wrongfully added to our accounts.
Lorena Carrillo
Office Manager
Office: 480-331-1878
Direct Line: 781-938-0069
NEW ADDRESS: 6922 Via Northgate Ste 101, Mesa, AZ 85212lcarrillo@turnpack.com | www.turnpack.com
https://www.turnpack.com/midas-rework/delidderFrom: Audit, Esc (PremAudit, New Hartford/Center) <Esc.Audit@thehartford.com>
Sent: Friday, August 21, 2026 10:08 AM
To: info@turnpack.com
Subject: AAID 18820571 76 WEG AX9Y65 05/17/2025-05/17/2026 (Encrypted Delivery)Hi Christopher,
Thank you for contacting The Hartford.
Please provide a written dispute including the following:
- Policy number and the term being disputed
- Contact information for the person disputing the audit including name, phone number and email address
- Amount paid to each subcontractor in dispute
- Please provide workers compensation certificates of insurance for the subcontractors, showing coverage effective during the audit period
If workers compensation certificates cannot be provided, please answer the following questions for each subcontractor:
- Does the contractor have their own employees or helpers?
- Does the insured supervise work/performance, or provide instructions on how work is done?
- Is the work similar to work performed by the insured’s employees?
- Is the work an integral part of the insured’s services or products?
- Does the insured own/lease the work location or set mandatory hours?
- Does the insured provide materials, tools, equipment, or reimburse expenses?
- Is the worker paid hourly, salary, or per day (instead of by job)?
- Is the person used daily or on another frequent ongoing basis?
- Does the insured provide benefits (vacation, sick time, bonuses, insurance)?
- Is this specialty work commonly performed on a contract basis?
- Does the person operate as a legal entity AND advertise as a business?
- Does the contractor have to perform the work personally (cannot subcontract)?
The required correspondence can be sent via fax (888-841-5831) or email esc.audit@thehartford.com.
If you have any questions or need assistance, one of our Hartford Premium Audit representatives will be happy to assist you. Please contact us:
By phone: 800-447-7649 Monday – Friday 8 a.m. to 8 p.m. EST
By email: esc.audit@thehartford.com
Thank you and have a great day
…………
Keyana Randall
Audit Service Coordinator
The Hartford Insurance Group, Inc.
3600 Wiseman Blvd.
San Antonio, TX 78251
Office (866) 467-8730
Mobile (877) 853-2582
Fax (866) 868-6153
Business Insurance | Employee Benefits | Auto | Home
We care about meeting your service expectations. Did I provide you with a great experience? Please feel free to send any feedback on my service to Melissa.Sonia@thehartford.com
******************************************************************************************************
This communication, including attachments, is for the exclusive use of addressee and may contain proprietary, confidential and/or privileged information. If you are not the intended recipient, any use, copying, disclosure, dissemination or distribution is strictly prohibited. If you are not the intended recipient, please notify the sender immediately by return e-mail, delete this communication and destroy all copies.
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This communication, including attachments, is for the exclusive use of addressee and may contain proprietary, confidential and/or privileged information. If you are not the intended recipient, any use, copying, disclosure, dissemination or distribution is strictly prohibited. If you are not the intended recipient, please notify the sender immediately by return e-mail, delete this communication and destroy all copies.
******************************************************************************************************
by "Audit, Esc (PremAudit, New Hartford/Center)" <Esc.Audit@thehartford.com> - 11:32 - 15 Sep 2026 -
Confirmed ▪️ NEW Partner Offers
View as a web page 
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QUICK LINKS Mobile App Pro Local Ad Pro Pick™ Product Videos INFORMATION Privacy & Security Contact Us Store Finder This email was sent to info@turnpack.com.
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NOTE: All offers may not be available in all areas. Prices are in U.S. dollars and are subject to change without notice.
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©2026 Home Depot Product Authority, LLC. All rights reserved.
by "Home Depot Pro Xtra" <homedepotpro@mg.homedepot.com> - 11:26 - 15 Sep 2026 -
Re: Visiting Arizona | Odoo Optimization Discussion
Hi Team,
A quick update our travel dates have changed, and we’ll now be in Arizona during the first week of October.
Since we’ll be nearby, I’d welcome the opportunity to learn how you’re currently using Odoo and exchange a few practical ideas based on what we’ve seen across similar businesses.
Would you be available to meet that week? If so, please let me know which day and time work best for you.
Kalpesh MaheshwariPresident, Aktiv Software Inc.+1 848 219 9238
From: Kalpesh Maheshwari <km@aktivsoftware.com>
Sent: Wednesday, 09 September 2026 17:38:43
To: Team <info@turnpack.com>
Subject: Visiting Arizona | Odoo Optimization DiscussionHi Team,
Most teams we meet run a fraction of the Odoo they're already paying for. The rest sits idle while people fill the gaps with spreadsheets, double entry, and "just do it manually for now."
We're Texas based certified Odoo Partner (since 2015, 500+ projects across 20+ industries).
We will be in Arizona from 21st -25th September, and I would be happy to schedule 30 minutes to give you a clear and honest review of your current setup:- Where manual work is quietly eating hours every week
- Features you already own that are worth switching on
- The two or three changes worth doing first
No pitch, no slides. Just a second opinion from someone who has done this a few hundred times, and a short list of fixes you can act on with or without us.
Worth grabbing coffee while we're in town? A quick call works too if that's easier.
Best Regards,Kalpesh MaheshwariPresident, Aktiv Software Inc.
by "Kalpesh Maheshwari" <km@aktivsoftware.com> - 08:41 - 15 Sep 2026 -
Invoice for Your Order PO26371913
InvoiceBilled toTURNPACK LLC
6922 E VIA NORTHGATE STE 101
MESA AZ 85212Purchase Order PO26371913 Total $123.06 Invoice 71849042 Invoice Date 9/14/26 Payment Terms 2% 10, Net 30 Deduct $1.44 on merchandise if paid by 9/24/26. Shipped toTurnpack LLC
6922 E Via Northgate Ste 101
Mesa AZ 85212Mail Payment to McMaster-Carr
PO Box 7690
Chicago IL 60680-7690Your Account 438808000 Christopher Berger placed this order.Line Product Ordered Shipped Balance Price Total 1 8975K11 Multipurpose 6061 Aluminum Bar, 1/2" Thick x 1" Wide, 6 Feet Long 1 Each1 0 39.15 Each39.15 2 2281A1 Metric Class Z Plug Gauge, Tool Steel, Go Gauge, 0.7000 mm Size 1 Each1 0 8.85 Each8.85 3 92125A052 18-8 Stainless Steel Hex-Drive Flat Head Screw, M2 x 0.4 mm Thread Size, 6 mm Long, Packs of 50 2 Packs2 0 12.00 Per Pack24.00 Merchandise 72.00 Shipping 51.06 Total $123.06 Packing List Shipped Weight Carrier Tracking 5557007-01 09/14/2026 12 lb FedEx 541303233226 5557007-02 09/14/2026 1 lb FedEx 541303233237 Federal ID 36-1458720
by "McMaster-Carr" <invoice.reply@mcmaster.com> - 03:22 - 15 Sep 2026 -
RE: [**External**]: Help with your Grainger Account
Hello Lorena,
To place online orders without tax, we will need to have your certificate on file. Please email SalesTaxGrainger@grainger.com and include account number in the subject line. You may also bring the certificate to your local branch.
Once the certificate is on file, your online account will give you the option to choose taxable or tax exempt within 48 hours.
The taxable column will indicate ""yes"" with a checkmark. Each time you order, you are given the option to uncheck that field for the entire order, or for individual items.
As always, if you have any questions we are here to help.
Thank you,
Bonnie | Grainger Customer Service | Grainger Case #101416034
Phone: 1-800-GRAINGER (800-472-4643) | Email: customersupport@grainger.com | Visit: https://www.grainger.com
--------------- Original Message ---------------
From: info@turnpack.com [info@turnpack.com]
Sent: 9/14/2026, 4:26 PM
To: customersupport@grainger.com
Subject: [**External**]: Help with your Grainger Account
Contact Information:
Name: Lorena Carrillo
Email: info@turnpack.com
Company: Turnpack LLC
Account Number: 887850721
Fax:
Phone: 4803311878
Extension:
Are you located in the U.S.?: true
Comments/Questions:
how do i add my resale to my account
thread::RV6nrP98fxC6il07IlMTkAE::
by "CS customersupport" <customersupport@grainger.com> - 02:37 - 15 Sep 2026 -
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by "Nellis Auction" <nelli@nellisauction.com> - 09:06 - 14 Sep 2026 -
Confirmation for Your Order PO26371913
Thank you for your order. We will deliver your items tomorrow between 10 am and 12 pm.Confirmation
Delivery and billing address
Turnpack LLC
6922 E Via Northgate Ste 101
Mesa AZ 85212Delivery method
StandardOrder date
9/14/2026Payment method
InvoicePlaced by
Christopher BergerMcMaster-Carr number
5557007PO26371913 Delivers Sep 15, 10 am - 12 pm 1 Multipurpose 6061 Aluminum Bar
1/2" Thick x 1" Wide, 6 Feet Long
8975K111
each39.15
each$39.15 2 Metric Class Z Plug Gauge
Tool Steel, Go Gauge, 0.7000 mm Size
2281A11
each8.85
each$8.85 3 18-8 Stainless Steel Hex-Drive Flat Head Screw
M2 x 0.4 mm Thread Size, 6 mm Long
92125A0522
packs of 5012.00
pack$24.00 Merchandise 72.00 Shipping 51.06 Total $123.06 Your order is subject only to our terms and conditions, available at www.mcmaster.com or from our Sales Department. Phone: (562) 692-5911 Email: la.sales@mcmaster.com
by "McMaster-Carr" <la.sales@mcmaster.com> - 08:32 - 14 Sep 2026 -
!E-Automatic reply: PO26331879 (1347114 / 1348991 (cancelation request sent))
Hi, thank you for your email. Please know that I will be out of office September 11 through September 16th. I will not have access to my email.
If you have any needs, please reach out to Brian Gilbert (bgilbert@heitek.com) or Tracy Love (tlove@heitek.com) in my absence.
If there is something that I can personally assist you with, please allow me to respond after the 16th.
Thank you!
Zack
ZACK RUFFING | Business Development Manager
P: 480.997.0878
Heitek Automation · a SunSource Company · www.heitek.com · Request a Quote · Line Card
Disclaimer
This message (including any attachments) is intended only for the use of the individual or entity to which it is addressed and may contain information that is non-public, proprietary, privileged, confidential, and exempt from disclosure under applicable law or may constitute as attorney work product. If you are not the intended recipient, you are hereby notified that any use, dissemination, distribution, or copying of this communication is strictly prohibited. If you have received this communication in error, notify us immediately by telephone and (i) destroy this message if a facsimile or (ii) delete this message immediately if this is an electronic communication. Thank you.
by "Zack Ruffing" <zachary.ruffing@heitek.com> - 08:21 - 14 Sep 2026
