Virtually all employers are subject to unemployment insurance taxes under the Arizona Employment Security Act (AZ Rev. Stat. Sec. 23-601et seq.). Coverage includes:
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• Employers subject to the Federal Unemployment Tax Act (FUTA)
• Anyone who buys the business of a covered employer or owns or controls two or more businesses that together meet the criteria for coverage
• The state of Arizona and its political subdivisions
• Employers that are excluded under the law but elect to be covered
• Tax-exempt nonprofit organizations that employ four or more people in each of 20 weeks
• Employers of domestic servants that pay $1,000 in wages in any calendar quarter
• Employers of agricultural workers that, in either the current or preceding calendar year, employed at least 10 people in 20 different weeks or paid wages of $20,000 or more in any quarter
• Leasing or temporary-service employers that lease or provide workers to other businesses
There are a few limited categories of employment that are excluded from coverage. Excepted from coverage are services performed:
• By patients in hospitals who perform services for the hospital
• By students for the schools or colleges in which they are enrolled
• By spouses of students employed by the school as part of a financial aid package
• By work-study students, except when the work-study program has been established for the benefit of the employer
• By student nurses and interns
• By newspaper distributors under the age of 18
• By real estate agents, insurance ...