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.
Beginning January 1, 2021, businesses with an annual transaction privilege tax (TPT) and/or use tax liability of $500 or more during the prior calendar year will be required to file and pay electronically starting in February 2021 for the January reporting period.
The revised 2021 threshold of $500 is a change from the 2020 level of $5,000.
Additionally, the following taxpayers must remit their taxes electronically:
Electronically filing and paying are more secure and faster for taxpayers and critical for ADOR to deliver a more results-driven, customer-focused management system that produces enhanced services for Arizonans.
Businesses failing to file and pay electronically are subject to the following:
To file and pay online, a business must be registered on www.AZTaxes.gov and utilizes Automated Clearance House (ACH) Debit, e-check, or credit card as a payment method to comply with electronic funds transfer (EFT) payment requirements.
In 2021, the out-of-state sellers’ economic threshold is $100,000, and accordingly, they are required to file and pay electronically.
For more information on e-services for businesses in Arizona, go to https://azdor.gov/e-
Monday, December 28, 2020