ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Local Option HH
Exempt from Use Tax certain charitable donations (only if you have NOT chosen Model Option #15, removing the Use Tax). ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-660(y) with:
(y) Tangible personal property donated to an organization or entity qualifying as an exempt organization under 26 U.S.C. Section 501(c)(3); if and only if:
(1) the donor is engaged or continuing in a business activity subject to a tax imposed by Article IV; and
(2) the donor originally purchased the donated property for resale in the ordinary course of the donor's business; and
(3) the donor obtained from the donee a letter or other evidence satisfactory to the Tax Collector of qualification under 26 U.S.C. Section 501(c)(3) from the Internal Revenue Service or other appropriate federal agency; and
(4) the donor maintains, and provides upon demand, such evidence to the Tax Collector, in a manner similar to other documentation required under Article III.