ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the 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].
Pursuant to A.R.S. § 42-5009(N) the department has created a new exemption certificate (Form 5000AC) for use in sale, lease or purchase of aircraft transactions. Form 5000AC should be used for all aircraft sale/lease/purchase transactions occurring after July 1, 2017. Form 5000 has also been revised to remove aircraft transactions from it. Form 5000 should not be used for aircraft sale/lease/purchase transactions occurring after July 1, 2017.