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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
Local Option H
Tax health spa membership fees as part of the amusements tax. Replace Sec.___-410(a)(2) with:
(2) health spas, fitness centers, dance studios, or other persons who charge for the use of premises for sports, athletic, other health-related activities or instruction, whether on a per-event use, or for long-term usage, such as membership fees.
Exempt separately charged individual instruction. Replace Sec.___-410(b)(9) with:
(9) income from separately charged individual instruction. for the purposes of this paragraph “individual instruction” means exclusive personal attention of the provider for the entire duration of the separately charged period of instruction, training, coaching, or similar activity.