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Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.

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.

NOTICE: AZTaxes.gov will be unavailable on Wednesday, March 3 from 5:30 p.m. through 11:59 p.m. (midnight) for scheduled system maintenance. We apologize for any inconvenience.

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Transaction Privilege and Use Taxes

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TPR 93-7

Rescinded on 12/18/2012
  • Read more about TPR 93-7

TPR 93-2

Taxation of the Sale of Road Material
  • Read more about TPR 93-2

TPR 93-9

Corporation Exemption Under Commercial Lease for Nonprofit and S Corporations
  • Read more about TPR 93-9

TPR 93-10

Inserting Advertising Supplements Under Job Printing
  • Read more about TPR 93-10

TPR 93-11

Transfer of Assets Pursuant to I.R.C. § 338
  • Read more about TPR 93-11

TPR 93-12

Rescinded and Superseded on 12/20/2019  - See TPR 19-2

  • Read more about TPR 93-12

TPR 93-13

Taxation of Aircraft Flights
  • Read more about TPR 93-13

TPR 93-14

Late Charges Under Utility Classification
  • Read more about TPR 93-14

TPR 93-15

Telecommunication Services to U.S. Government
  • Read more about TPR 93-15

TPR 93-16

Services and Gratuities Under Restaurant Classification
  • Read more about TPR 93-16
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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