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.
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Local Option K
Exempt construction contracting at Fort Huachuca. Replace Sec. ___-415(a)(2) with:
(2) However, gross income from the business activity of construction shall not include construction contracting derived from construction contracting activity occurring at Fort Huachuca.
(Local Option #K (continued)). Replace Sec. ___-416(b)(3) with:
(3) When the improved real property is located at Fort Huachuca, the sale of such improved real property is excluded from the tax imposed by this Section.
(Local Option #K (continued)). Replace Sec. ___-417(e) with:
(e) The tax imposed by this Section shall not apply to improved real property located at Fort Huachuca.