Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.
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.
1. Jet fuel taxed at $.030 cents per gallon effective February 01, 1992.
2. Impose a 4.0% rate on restaurants and bars, effective January 01, 2001.
3. Adopted Appendix IV.
4. Have a 1.20% rate on sales or purchases of tangible personal property sold at retail exceeding $2,000 for a single item. Effective January 1, 2005 this rate applies to purchases greater than $5,000.
5. Impose a 3.50% rate on construction contracting, effective January 01, 2005.
6. Impose an additional 2.50% tax rate on transient lodging effective January 01, 2005.
7. Effective January 01, 2012, decreases the rate of taxation on food for home consumption to 2.25%. Effective January 1, 2013 decreases the rate of taxation on food for home consumption to 2.00%.
Transaction Privilege Tax
2.50% (effective September 1, 2009)
2.00% (through September 30, 2009)
Use Tax
2.50% (effective September 1, 2009)