Arizona was included in a new analysis from the Tax Foundation identifying 36 states that have major changes to their tax codes taking effect this year. 

As one of the states analyzed in the study, Arizona saw substantial changes to taxation policies studied by the Tax Foundation. These policies analyzed included states’ individual or corporate income tax rates; sales tax rates; taxation policies on remote sales, marijuana or vapor products; and other reforms. Arizona is altering its threshold for when remote sales tax collections are required.

Many states in recent years have enacted new tax policies in the wake of the federal government’s major overhaul of corporate and individual taxes in 2017 and the U.S. Supreme Court’s South Dakota v. Wayfair ruling, according to the Tax Foundation analysis. The Wayfair decisions reshaped the process of taxing the sale of products on the internet. 

The Tax Foundation expects the pace of tax reform activities at the state level to continue into the coming year.