Reporting Guide

Since 2017, businesses are required to file all their TPT activity with ADOR through a centralized reporting and payment system, which makes it easier to file one return per TPT license.

Previously, taxpayers with activity in non-program cities would file with both cities and ADOR.

Businesses that have more than one business location or additional region or deduction codes must file online at for faster processing and fewer errors. For instruction on how to file a TPT return, see the e-file process.


Access to TPT-Related Guidance and Resources

Commercial Lease

Contracting Guidelines

Retail Sales Subject to TPT


Motor Vehicle Sales

Special Events, Craft Shows & Trade Shows

Tax Factoring



It is our understanding that with the recent legislation passed in Arizona regarding economic nexus that some prepared food delivery (PFD) companies believe their business activity falls within the definition of a “marketplace facilitator.”

The Arizona statutes define a marketplace facilitator as a person or business operating a marketplace and facilitating retail sales. Third-party prepared food delivery companies are not “marketplace facilitators.”

The main difference is that these companies do not facilitate retail sales. Third-party food delivery companies facilitate restaurant sales and transport food between the restaurant and consumer. As such, these companies are not a marketplace facilitator by definition. The restaurant’s sales are taxable under the restaurant classification.

The restaurant must report and remit the TPT on the full price of the prepared food (even if a portion is retained by PFD) because they are engaged in a taxable activity.

Please contact the Tax Research and Analysis for additional information on this issue.


TPT Resources

Business Account Update  -- What's Available Online

Business Tax NAICS Description Codes (PDF)

Deduction Codes

Do I Need a License?

Download Arizona Businesses Guide To Taxes (PDF)

Download Account Set-up Instructions (PDF)

Download Summary of Arizona Taxes (PDF)

Due Date Calendar

Filing Frequency

Get TPT Reporting Forms

Location Based Reporting

Procedure for Use of Exemption Certificates

Electronic Annual Estimated Tax Payment

TPT Rate Table for City, County & State

TPT Web Upload Fact Sheet

Verify A TPT License

What’s My Tax Rate?

Business One Stop


Residential Rental Resources

    For further assistance, please call (602) 716-RENT (7368), or email [email protected]. PMCs can also register, file and pay online at The process is fast and secure.