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For businesses, filing electronically is a requirement under certain circumstances. The following criteria determines which Arizona taxpayers must remit their taxes electronically:
For businesses, paying electronically is a requirement under certain circumstances.
Failure to comply with the electronic filing and payment requirements may result in penalties.
|Year||E-File and E-Pay THreshold|
|2020||$5,000 annual transaction privilege tax and use tax liability|
|2021||$500 annual transaction privilege tax and use tax liability|
|(Pursuant to A.R.S. § 42-5014 and 42-1129)|
Penalty for not filing and paying TPT electronically:
For more information on business e-filing requirements, see ADOR Pub 650.
The state of Arizona provides a website that enables business taxpayers to file and pay state taxes online. Users can file withholding and transaction privilege taxes, make corporate income, withholding and transaction privilege tax payments, verify the status of tax licenses, consult answers to tax questions frequently asked of the state and more—all electronically from one location.
Thousands of Arizona businesses are already enrolled at www.AZTaxes.gov because of the following:
For additional information, visit www.AZTaxes.gov.
Electronic filing and paying saves money.
Taxpayers who do not file all their TPT returns electronically for the calendar year do not qualify for the increased accounting credit.
|Business Code||Taxable Activites||
Accounting Credit Rate for Paper Filers (STATE TAX ONLY)
|Accounting Credit Rate for Electronic Filers (STATE TAX ONLY)|
|007||Private (Rail) Car||.056%||.0672%|
|011||Restaurants and Bars||.056%||.0672%|
|014||Personal Property Rental||.056%||.0672%|
Since Jan. 1, 1993, the state of Arizona has required certain taxpayers to remit payments due through the electronic funds transfer (EFT) system. Electronic funds transfer requires the taxpayer to send payments electronically rather than writing and mailing a check. It has proven to be a safe, efficient payment system that allows the state to use techniques that banks and businesses have used for years. Payments move almost instantaneously through this system from taxpayers’ accounts into the State Treasury, ensuring that payments are received by the due date.
The state of Arizona allows taxpayers to electronically file and pay their transaction privilege tax returns using approved tax preparation software. There are two options to file: