Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
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.
1. Have a 1.50% rate on sales or purchases of tangible personal property sold at retail exceeding $10,000 per item.
2. Impose an additional 3.00% bed tax effective September 01, 1993.
3. Impose a 4.00% rate on construction contracting activities, effective October 01, 2005.
Transaction Privilege Tax
3.00% (effective August 01, 2004)
2.00% (effective July 01, 1986)
Use Tax
3.00% (effective August 01, 2004)
2.00% (effective April 01, 1987)