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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.
During the 2013, 2014, and 2015 legislative sessions, the legislature made significant changes to how Arizona transaction privilege tax (“TPT”) applies to activities involving the modification or alteration of real property. This document addresses various questions and provides examples involving the implications of the changes to the Prime Contracting classification effective January 1, 2015. This document does not address other activities that may be taxable under the Prime Contracting classification.