TPT Filers-Please Submit Your Return - Sept. 2020

Taxpayers can file now and schedule payments up until the deadline.

The Arizona Department of Revenue (ADOR) reminds transaction privilege tax filers that monthly returns are due.  Filing before the deadline is highly encouraged in the event assistance is required.

Avoid the worry and hassle of mailing your return by using AZTaxes.gov, which is available nights and weekends to register, file and pay online. Our online filing and paying service is free, fast and easy — allowing payments to be scheduled up until the second to last business day.

Deadlines for August activity are as follows:

September 29

Electronic payment made via AZTaxes before 5 p.m. on the day before the last business day will be received by the department on the last business day of the month.

Paper returns must be received at ADOR by this date.

September 30

Electronic return filed in AZTaxes before 5 p.m. on the last day of the month will be received by the department on the last business day of the month.

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.

The electronic due date for TPT returns is dependent on the return and payment being timely and filed electronically.

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 $5,000 or more.

Attention Temporarily Closed Businesses: Remember even if you had no sales and/or tax due for a filing period, you must still file a $0 TPT return.

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 through https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers.

Friday, September 18, 2020