Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
ADOR is hosting a Virtual Job Fair on June 15. Click here to learn more: https://azdor.gov/ador-careers
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
Public Comment for Administrative Rulemaking
ADOR has proposed the following administrative rules. In an ongoing effort to engage with and inform the public of state and local tax issues, we would appreciate your written feedback.
The proposed rules are either at the informal draft rules stage or at the next stage, which is publication in the Arizona Administrative Register of a formal Notice of Proposed Rulemaking.
If a Notice of Proposed Rulemaking has been published, you will be provided a link to the document on the Secretary of State's website. The "Notice of Proposed Rulemaking" will provide instructions for commenting.
Informal draft rules are posted here for your review and comment. In these documents, strikeouts indicate words that will be deleted from the rule and underlining indicates new language that will be added to the rule.
Please submit your comments according to the subject matter of the draft to the following contacts.
For proposed rules on transaction privilege tax, use tax, or general tax administration:
Lisa Querard, Research and Policy Administrator
E-Mail: [email protected]
For proposed rules on individual income, corporate income, or withholding tax:
Rory Wilson, Tax Policy Lead Counsel
E-Mail: [email protected]
For proposed rules on tobacco or alcohol (luxury) tax:
Howard Cohen, Tobacco Tax Counsel
Email: [email protected]
Mailing address:
Arizona Department of Revenue – Taxpayer Services Division
Taxpayer, Executive and Legislative Issues
1600 W. Monroe St., Division Code 3
Phoenix, Arizona 85007
Fax: (602) 716-7996