Quarterly Filer TPT Return Due
If you are a quarterly transaction privilege tax (TPT) filer, your April to June activity is due on your June return, filed in July. Remember you must file a return for each tax period even if no tax is due and/or no sales were made. We strongly encourage taxpayers to file and pay online via AZTaxes.gov for faster processing and fewer errors.
TPT Account Updates
ADOR is encouraging TPT taxpayers to ensure their account information is up to date. AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.
On AZTaxes.gov, taxpayers can do the following:
- Change their mailing address on corporate, withholding and transaction privilege and use tax licenses.
- Add, edit and/or close locations for TPT licenses.
- Cancel or close an existing TPT license or single location on a TPT license.
- Close an account for withholding or TPT licenses.
- Make changes to “Doing Business As” (DBA) name or the business mailing address.
- Add a new reporting jurisdiction, new business code or business or rental location.
Visit azdor.gov to learn more. Taxpayers can also download and complete a Business Account Update Form and send it to ADOR.
Please note that taxpayers in the contracting business, when requesting change(s) to a physical location, legal name and/or business name within the first two years, must have a Bond Rider to match the change (s) requested submitted prior to the request and submitted with the Business Account Update Form.
TPT Filing Frequency
Your TPT filing frequency is determined by the amount of your total estimated annual combined Arizona, county and municipal TPT liability.
- Annual - Less than $2,000 estimated annual combined Arizona, county and municipal tax liability
- Quarterly - $2,000 - $8,000 estimated annual combined Arizona, county and municipal tax liability
- Monthly - More than $8,000 estimated annual combined Arizona, county and municipal tax liability
- Seasonal - 8 months or less
If you would like to change your filing frequency, please download and complete the Business Account Update form and send to ADOR.
NOTE: Currently, this function cannot be completed online.
If there are delinquencies on your business account, the filing frequency cannot be changed.
Business Workshops in Tucson
ADOR’s Southern Regional Office is hosting a series of Business Tax Workshops. These workshops will highlight transaction privilege tax basics.
The topics of the workshop include licensing and reporting, location-based reporting, tax rates, exemption certificates, exemptions and deduction codes, added tax vs. tax factoring and calculating and reporting tax.
Taxpayers interested in registering for one of these workshops can visit azdor.gov to see a listing of dates and times, and can register at Eventbrite.
For more information, please contact [email protected].
Starting in August, improvements to AZTaxes.gov will make TPT transactions more efficient. Our goal is to encourage more online TPT transactions and efficiencies associated with electronic filing, including:
- decreasing mail processing and manual keying errors;
- removing obstacles associated with electronic filing to reduce taxpayer frustration.
Overall, ADOR will be enhancing current business account linking so taxpayers can file and pay on AZTaxes.gov. We will also be improving business account linking by appointing “Real-Time” validation, and upgrading the AZTaxes Internal Account maintenance window to provide historical records to better assist taxpayers. Finally, taxpayers will have access to clear and concise instructions and messages to better assist them.
- Remember to file your TPT return for June activity.
- Property management companies that do not own and/or rent properties should cancel their existing TPT license and apply for a Property Management License Application.
- Remember you must file a TPT return for each tax period even if no tax is due and/or no sales were made.
- If your business is adding a location to an existing license, or closing a location, please file a Business Account Update online.
- To ensure your TPT payment is posted to your account, you must include your TPT license number, return period, & location code on the check.
- If you closed your business, you must cancel your license to avoid fees and penalties.
City of Tucson
On May 22, 2018, the Mayor and Council of the City of Tucson passed Ordinance No. 11550, which amended the City Tax Code to reduce fees on recreation vehicle campers that currently met the definition of hotels. The fee was reduced from $2 per night to $0 per night for the RV parks only; providing penalties for the violation thereof; providing for severability; designating an effective date; and designating an ending date.
Effective Aug. 1, 2018, this change decrease RV Bed Surtax Tax, Business Code 235, to $0.00.
City of Flagstaff
On June 19, 2018, the Council of Flagstaff passed Ordinance No. 2018-22, which amends the City of Flagstaff Tax Code Section 3-05-003-0320 by reducing the license fee from $46 to $20 and creating an annual license renewal fee of $20; all relating to City of Flagstaff regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability.
The change in the license fee goes into effect Jan. 1, 2019, and the annual license renewal fee goes into effect July 1, 2018 to be in effect for the 2019 renewals.