Public Comment for Rulings, Procedures, and Other Documents

Draft Documents for Public Comment

ADOR has proposed the following rulings, procedures, and other miscellaneous documents.  In an ongoing effort to engage with and inform the public of state and local tax issues, we would appreciate your written feedback.  We will review all comments that are received by the noted due dates and make any appropriate revisions before issuing the final documents.

Please submit your comments according to the subject matter of the draft to the following contacts.

For documents on transaction privilege tax, use tax, or general tax administration:
Lisa Querard, Research and Policy Lead Administrator
E-Mail: [email protected]

For documents on individual income, corporate income, or withholding tax:
Rory Wilson, Tax Policy Lead Counsel
E-Mail: [email protected]

For documents 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., Mail Code 1300
Phoenix, Arizona 85007
Fax: (602) 716-7996

Transaction Privilege Tax: Proposed ruling on whether taxpayers have reasonable cause for not timely filing or paying to the department due to the COVID-19 emergency and subsequent measures taken to protect public health.

The public comment period for this ruling ends on July 13, 2020.

ARIZONA TRANSACTION PRIVILEGE TAX RULING TPR 20-XX

Transaction Privilege Tax: Proposed procedure on the process for requesting COVID-19 related 
penalty abatement (TPT accounts only)

The public comment period for this procedure ends on July 13, 2020.

Process for Requesting COVID-19 Related Penalty Abatement (TPT Accounts Only)