Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
Gratuities charged by or collected by persons subject to the tax imposed by Section ___-455 may be excluded from gross income if:
(1) such charge is separately stated upon the bill, invoice, etc. provided the customer, and such amounts are maintained separately in the books and records of the taxpayer; and
(2) such gratuities are distributed in total to employees of the taxpayer in addition to customary and regular wages.