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TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.

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

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Transaction Privilege and Use Taxes

TPR 99-2

Taxability of Businesses that Provide Parking
  • Read more about TPR 99-2

TPR 99-3

Dental Prosthetic Appliances
  • Read more about TPR 99-3

TPR 99-4

Airline Food (THIS RULING RESCINDS TPR 96-4)
  • Read more about TPR 99-4

TPR 99-6

Taxation of Income Derived from Sending and Receiving FAX Messages (SUPERSEDES IN PART TPR 92-3)
  • Read more about TPR 99-6

TPR 99-7

Taxation of Mailbox Businesses
  • Read more about TPR 99-7

TPR 99-8

Residential Care Facilities Operated in Conjunction With a Licensed Nursing Care Institution (SUPERSEDES TPR 93-38)
  • Read more about TPR 99-8

TPR 99-9

Sales/Purchases of Natural Gas or Liquefied Petroleum Gas (SUPERSEDES AND RESCINDS TPR 95-19)
  • Read more about TPR 99-9

TPR 00-1

TPR 00-1  8/28/2000     Rescinded on 6/11/2018

  • Read more about TPR 00-1

TPR 00-2

TPR 00-2  8/28/2000     Rescinded on 6/11/2018

  • Read more about TPR 00-2

TPR 00-4

Exemption for Sales or Leases of Tangible Personal Property to Nonprofit Charitable Organizations that Regularly Serve Meals to the Needy and Indigent on a Continuing Basis at No Cost.
  • Read more about TPR 00-4
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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