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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.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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2

*This information is for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

Model Option 2 Repealed Effective July 1, 2013

Do NOT exempt purchases (and sales) of food for home consumption.  (Model exempts such purchases.)

This is now addressed under MCTC Sec 462, any deductions are found in this section.

Replace: Sec. ___-120 (entire)

with:

Sec. ___-120 (Reserved)

Sec. ___-465(q)

 

(q) food purchased with food stamps provided through the food stamp program established by the Food Stamp Act of 1977 (P.L. 95-113; 91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased with food instruments issued under Section 17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section 4302; 42 United States Code Section 1786) but only to the extent that food stamps or food instruments were actually used to purchase such food.

Sec. ___-660(q) (Use Tax)

 

(q) food purchased with food stamps provided through the food stamp program established by the Food Stamp Act of 1977 (P.L. 95-113; 91 Stat. 958.7 U.S.C. Section 2011 et seq.) or purchased with food instruments issued under Section 17 of the Child Nutrition Act (P.L. 95-627; 92 Stat. 3603; and P.L. 99-669; Section 4302; 42 United States Code Section 1786).

Reg. ___-120.1 (entire)

 

Reg. ___-120.1 (Reserved)

 

 

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Douglas

Douglas Transaction Privilege Tax & Use Tax Rates

City/town name:douglas  city code: dl business code tax rate
  • Read more about Douglas

Carefree

Carefree Transaction Privilege Tax & Use Tax Rates

City/town name:  carefree        city code: ca business code tax rate
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Apache Junction

Apache Junction Transaction Privilege Tax & Use Tax Rates

City/town name: aPACHE JUNCTION

CITY CODE: AJ

  • Read more about Apache Junction

Tempe

Tempe Transaction Privilege Tax & Use Tax Rates

City/town name: tempe                                      city code: te    business code tax rate
  • Read more about Tempe

Buckeye

Buckeye Transaction Privilege Tax Rates

City/town name: buckeye CITY CODE: BE business code tax rate
  • Read more about Buckeye

Bisbee

Bisbee Transaction Privilege Tax Rates

City/town name:  bisbee CITY CODE: BB business code tax rate
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Phoenix

Phoenix Transaction Privilege Tax & Use Tax Rates

City/town name: phoenix            city code: px business code tax rate
  • Read more about Phoenix

Youngtown

Youngtown Transaction Privilege Tax & Use Tax Rates

City/town name: youngtown                                  city code: yt   business code tax rate
  • Read more about Youngtown

South Tucson

South Tucson Transaction Privilege Tax Rates

City/town name: south tucson                       city code: st   business code tax rate
  • Read more about South Tucson

Snowflake

Snowflake Transaction Privilege Tax Rates

City/town name:  snowflake                     city code: sn business code tax rate
  • Read more about Snowflake
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Cities/Towns that have adopted this Option:
Apache Junction
Benson
Bisbee
Buckeye
Carefree
Cottonwood
Douglas
Duncan
Eagar
El Mirage
Fountain Hills
Fredonia
Gila Bend
Gilbert
Glendale
Holbrook
Maricopa
Miami
Nogales
Page
Paradise Valley
Patagonia
Peoria
Phoenix
Pima
Pinetop-Lakeside
Prescott
Prescott Valley
Queen Creek
Safford
San Luis
Scottsdale
Show Low
Sierra Vista
Snowflake
Somerton
South Tucson
Springerville
St. Johns
Star Valley
Taylor
Tempe
Thatcher
Tolleson
Wellton
Wickenburg
Willcox
Winkelman
Winslow
Youngtown
Yuma
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