ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

Marijuana Excise Tax Return (MET-1)

The Marijuana Excise Tax Return (MET-1) is used by marijuana businesses, licensed by the Arizona Department of Health Services to sell adult use (i.e., non-medical) marijuana to final consumers. The Arizona Department of Revenue requires the business to file and report their monthly marijuana excise tax (MET) liability due on those sales.

Use this form to:

Report monthly MET liability on Adult Use/Recreational Marijuana
Report all inventory changes, including Medical and Adult Use/Recreational Marijuana
Amend a previously filed MET return, or
File a final return and cancel a business’s existing MET registration.

Form Number:

MET-1

Category:

Marijuana Tax Forms

Form Year	Form	Instructions	Published
Current	Download (253.88 KB)	Download (266.63 KB)	03/09/2021