TPT Updates--April 2018
NEWS
Monthly TPT Filers: Please Submit Returns
The Arizona Department of Revenue (ADOR) reminds monthly transaction privilege tax filers that returns are due.
Taxpayers can avoid the worry and hassle of mailing a return by using AZTaxes.gov, which is readily available, including nights and weekends. Our online filing and paying service is free, fast and easy, and allows for payments to be scheduled up until the second to the last business day.
To be in compliance with state law, TPT taxpayers must file a return by its due date, even if no tax is due for the filing period.
State law requires taxpayers to file and pay electronically when they have multiple business locations, or a business had a total annual combined state, county and municipal TPT liability of $20,000 or more in 2017.
TPT Filing Frequency
Your transaction privilege tax (TPT) filing frequency is determined by the amount of your total estimated annual combined Arizona, county and municipal TPT liability.
Annual - Less than $2,000 estimated annual combined Arizona, county and municipal tax liability
Quarterly - $2,000 - $8,000 estimated annual combined Arizona, county and municipal tax liability
Monthly - More than $8,000 estimated annual combined Arizona, county and municipal tax liability
Seasonal - 8 months or less
If you would like to change your filing frequency, please download and complete the Business Account Update form and send to ADOR.
Your request to change your filing frequency will be completed in the next available filing period. If you wish to change from monthly to quarterly, this change will occur for the next quarter. If you wish to change to an annual frequency, this will occur in the year after your request. Please continue to file accordingly.
For example, if you complete your Business Account Update form in February 2018 and wish to change from monthly to:
Quarterly - this change will occur for the April – June filing period.
Annual - this change will occur for the 2019 filing period.
NOTE: Currently, this function cannot be completed online.
Due Date Reminders
For all taxpayers who elect not to file electronically, TPT returns must be received by the Department before 5:00 p.m. MST on or before the second to last business day of the month. If the return is received after the second to the last business day, the return is not timely regardless of the postmark date. This includes returns filed by mail or hand delivered to ADOR.
TAX TIPS
- Remember to file your TPT return for March activity.
- Renew your 2018 Transaction Privilege Tax License today to avoid penalties.
- Take advantage of the Property Management Company (PMC) E-Filing Solution.
- Residential rental owners can direct all TPT inquiries to [email protected], or by calling (602) 716-RENT (7368).
- Your AZTaxes password must contain at least one number, one letter and one special character and must be 8 to 16 characters long.
- If you closed your business, you must cancel your license to avoid fees and penalties.
TAX CHANGES
Pinal County
Pinal County has requested the Arizona Department of Revenue collect a transportation excise tax beginning with the reporting period starting April 1, 2018. The new tax will effect a rate change as follows:
| Class Code | Description | Old Rate | New Rate (beginning 4/1/2018) |
| 002 | Non metal Mining | 3.805% | 4.117% |
| 004 | Utilities | 6.7% | 7.2% |
| 005 | Communications | 6.7% | 7.2% |
| 006 | Transporting | 6.7% | 7.2% |
| 007 | Private Railcar | 6.7% | 7.2% |
| 008 | Pipelines | 6.7% | 7.2% |
| 009 | Publishing | 6.7% | 7.2% |
| 010 | Job Printing | 6.7% | 7.2% |
| 011 | Restaurant & Bar | 6.7% | 7.2% |
| 012 | Amusements | 6.7% | 7.2% |
| 014 | Rentals of Personal Property | 6.7% | 7.2% |
| 015 | Prime Contracting | 6.7% | 7.2% |
| 017 | Retail (see note below) | 6.7% | 7.2% |
| 025 | Transient Lodging (Hotel/Motel) | 6.698% | 7.248% |
| 026 | Use Tax-Utilities | 6.1% | 6.6% |
| 049 | Jet Fuel Excise Tax | 3.66¢ | 3.965¢ |
For Prime Contractors: Any increase in the rate of tax does not apply to contracts entered into or pursuant to written bids made by Prime Contractors on or before November 7, 2017. To qualify for the reduced rate, the prime contractor must maintain documentation to verify the date of the contract or written bid. Gross income received from Pre-existing Prime Contracts will be reported under Class 107.
For Retailers: Effective April 1, 2018 FOR PINAL COUNTY ONLY, any retail single item portion over $10,000 shall be taxed at 6.7% using business code 367.
