ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Residential Rental Information
Every residential rental property owner is required to obtain an Arizona transaction privilege tax (TPT) license from the Arizona Department of Revenue (ADOR) for each location where residential rental income is taxable. This applies regardless if the owner rents the property themselves or employs a property management company.
ADOR has a dedicated hotline and email address for residential rental taxpayers with questions about TPT filing and
payment.
For more information on residential rental guidelines visit www.azdor.gov/transaction-privilege-tax/residential-rental-guidelines.
Additionally, ADOR offers residential rental education and training workshops on how to file and pay taxes in Arizona. For a list of upcoming workshops visit www.azdor.gov/taxpayer-education.
TPT Electronic Filing and Paying
The following criteria determines which Arizona taxpayers must remit their taxes electronically:
Penalties:
Benefits
To file and pay online, a business must be registered on AZTaxes.gov and utilize ACH debit, e-check or credit card as a payment method to comply with electronic funds transfer (EFT) payment requirements. For more information on electronic filing penalties and benefits visit www.azdor.gov/news-events-notices.
TPT Filling Frequency and Due Dates
TPT filers are reminded of the following monthly and quarterly TPT filing due dates:
TPT filing frequency is determined by the amount of your total estimated annual combined Arizona, county and
municipal TPT liability.
If you would like to change your filing frequency, please complete and return the Business Account Update form. Please visit www.azdor.gov for a due dates schedule and for help determining filing and payment deadlines.
Renewals
ADOR reminds TPT companies that renewals were due Jan. 1, 2019, the penalty is 50 percent of the city renewal fee and depending on the business activity, operating without proper licensing is a class 3 misdemeanor.
Taxpayers no longer in business can cancel their existing TPT license through AZTaxes.com.
Town of Superior
On April 12, 2018, the Mayor and the Council of the Town of Superior passed Ordinance No. 18-144 which amended the Superior Tax Code by adding Hotel/Motel (Additional Tax) (Business Code: 144) at four percent (4%).
Effective June 1, 2019, the rate that will change per Ordinance No. 18-144 is as follows:
City of Yuma
The Mayor and the Council of the City of Yuma passed Ordinance No. O2019-013 which amends the City of Yuma Tax Code by adding Wastewater Utility Services (Business Code: 485) at one and seven-tenths percent (1.7%).
Effective June 1, 2019, the rate that will change per Ordinance No. 02019-013 is as follows:
Business Tax Basics Workshops
ADOR invites you to attend an upcoming business tax basics workshop designed to provide additional learning and understandng of TPT requirements. Workshop topics include: licensing and reporting, location based reporting, tax rates, exemption certificates, exemptions and deduction codes, added tax versus tax factoring, TPT versus use tax, and calculating and reporting tax. Workshops are available in person and by WebEx. For dates and to register for an upcoming workshop, visit www.azdor.gov/taxpayer-education/upcoming-events.
TPT Tutorials
Are you looking for training for filing and paying your business TPT but unable to attend a workshop? ADOR makes available online tutorials on setting up AZTaxes, new user registration, understanding location codes, filing an electronic TPT return and more. To access online tutorials visit www.azdor.gov/taxpayer-education.