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.
A transaction privilege tax license is used for collection and remittance of state, county and city taxes. The Arizona Department of Revenue (ADOR) is sending renewal letters to businesses to renew their 2021 TPT License.
Businesses licensed with ADOR are required to renew their TPT license annually by January 1.
Visit https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license for details.
TPT Electronic Filing and Paying Thresholds
Beginning January 1, 2021, TPT filers with an annual total tax liability of $500.00 or more are required to file electronically. For more information on transaction privilege tax filing and paying requirements, visit azdor.gov/transaction-privilege-tax-tpt.
Economic Nexus Thresholds
Beginning January 1, 2021, the economic nexus thresholds for remote sellers gross sales will drop to $100,000. Those that did not meet the $150,000 threshold for 2020, should review their direct sales (before any deductions). For details visit https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold.
Beginning February 1, 2021, the Arizona Department of Revenue will stop mailing the paper Form TPT-EZ to customers in an effort to deliver Arizonans, faster, more cost-effective tax service. Taxpayers can go to AZTaxes.gov to file and pay online or download and print Form TPT-EZ by going to azdor.gov and clicking on “Forms.”
TPT Filing Frequency and Due Dates*- Monthly
The downloadable 2021 printable schedule is available at azdor.gov/transaction-privilege-tax/due-dates.
TPT filers are reminded of the following November TPT filing deadlines:
* The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically.
Filing Facts
Feedback Opportunities
Common TPT Taxpayer Errors
ADOR makes available online workshops and tutorials on setting up AZTaxes, new user registration, understanding location codes, filing an electronic TPT return and more. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.