TPT Filers-Please Submit Your Return - January 2020
Taxpayers can file now and schedule payments up until the deadline.
The Arizona Department of Revenue (ADOR) reminds transaction privilege tax filers that returns are due.
Avoid the worry and hassle of mailing your return by using AZTaxes.gov, which is available at night and weekends. Our online filing and paying service is free, fast and easy — allowing payments to be scheduled up until the second to last business day.
To be in compliance with state law, you must file a return by its due date, even if there is no tax due for the filing period.
ADOR strongly encourages taxpayers to register, file and pay online via the AZTaxes.gov website for easier and faster processing.
State law requires taxpayers to file and pay electronically when:
- they have multiple business locations, or
- a business has a total annual combined state, county and municipal transaction privilege tax liability of $10,000 or more.
Penalties:
- Taxpayers required to file an electronic return will be subject to a penalty of 5 percent of the tax amount due for filing a paper return. The minimum penalty is $25, including filings with zero liability.
- Taxpayers required to pay electronically will be subject to a penalty of 5 percent of the amount of payment made by check or cash.
- Taxpayers who file their tax return late will be subject to a late file penalty of 4.5 percent of the tax required to be shown on the return for each month or fraction of a month the return is late. There is a minimum of $25 and a maximum 25 percent of the tax due or $100, per return, whichever is greater.
Remote Sellers
Out-of-state businesses licensed under the remote seller tax law that went into effect on October 1 are reminded to use business code 605 (Retail Classification). The tax applies to remote sellers and marketplace facilitators that have no physical presence in Arizona and meet certain economic thresholds.
Remote sellers and marketplace facilitators with questions can contact the E-Commerce Compliance and Outreach (ECCO) team by phone 833-293-7253 (833-AZeSale) or by email [email protected].
For all other TPT taxpayers, Arizona Department of Revenue representatives are available to answer questions and provide assistance by phone [(602) 255-3381, toll-free 800-352-4090.] or by ADOR’s Live Chat feature at www.azdor.gov.