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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 V
Impose a two-level tax structure on sales/purchases of "big-ticket" items. Replace Sec. ___-460(d) with:
(d) Notwithstanding the provisions of subsection (a) above, when the gross income from the sale of a single item of tangible personal property exceeds __________ dollars ($__________), the __________ percent (____%) tax rate shall apply to the first $__________. Above $__________, the measure of tax shall be at a rate of ___ percent (____%).
[Local Option #V (continued)]. ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-610(e) with:
(e) Notwithstanding the provisions of subsection (a) above, when the amount subject to the tax for any single item of tangible personal property exceeds __________ dollars ($__________), the _______ percent (____%) tax rate shall apply to the first $__________. Above $__________, the measure of tax shall be at a rate of_______ percent (____%).