Due to heavy submissions volume and tax season opening two weeks later than usual, ADOR technical staff are actively working towards accepting and processing individual income tax returns as soon as possible. We will inform you when your return has been accepted for processing. Thank you for your patience and we apologize for any inconvenience.
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.
Pinal County has requested the Arizona Department of Revenue collect a transportation excise tax beginning with the reporting period starting April 1, 2018. The new tax will effect a rate change as follows:
Class Code | Description | Old Rate | New Rate (beginning 4/1/2018) |
002 | Non metal Mining | 3.805% | 4.117% |
004 | Utilities | 6.7% | 7.2% |
005 | Communications | 6.7% | 7.2% |
006 | Transporting | 6.7% | 7.2% |
007 | Private Railcar | 6.7% | 7.2% |
008 | Pipelines | 6.7% | 7.2% |
009 | Publishing | 6.7% | 7.2% |
010 | Job Printing | 6.7% | 7.2% |
011 | Restaurant & Bar | 6.7% | 7.2% |
012 | Amusements | 6.7% | 7.2% |
014 | Rentals of Personal Property | 6.7% | 7.2% |
015 | Prime Contracting | 6.7% | 7.2% |
017 | Retail (see note below) | 6.7% | 7.2% |
025 | Transient Lodging (Hotel/Motel) | 6.698% | 7.248% |
026 | Use Tax-Utilities | 6.1% | 6.6% |
049 | Jet Fuel Excise Tax | 3.66¢ | 3.965¢ |
For Prime Contractors: Any increase in the rate of tax does not apply to contracts entered into or pursuant to written bids made by Prime Contractors on or before November 7, 2017. To qualify for the reduced rate, the prime contractor must maintain documentation to verify the date of the contract or written bid. Gross income received from Pre-existing Prime Contracts will be reported under Class 107.
For Retailers: Effective April 1, 2018 FOR PINAL COUNTY ONLY, any retail single item portion over $10,000 shall be taxed at 6.7% using business code 367.