Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
This guide is for reference purposes only. In the case of omission or inconsistency with the statutes or rules, the language of the Arizona Revised Statutes and the Arizona Administrative Code will prevail.
BLUE | RED | YELLOW | GREEN |
1.) All sales off of reservation land by any retailer 2.) Sales on reservation land a.) By a retailer not owned by the governing tribe or an enrolled member of the governing tribe b.) To a person other than an enrolled member of the governing tribe | 1.) Sales on reservation land a.) By a retailer owned by the governing tribe or an enrolled member of the governing tribe b.) To a person other than an enrolled member of the governing tribe | 1.) Sales on reservation land by any retailer a.) To an enrolled member of the governing tribe b.) Where the governing tribe imposes a tobacco tax on its own members | 1.) Sales on reservation land by any retailer a.) To an enrolled member of the governing tribe b.) Where the governing tribe does not impose a tobacco tax on its own members |