The Arizona Together initiative established by Governor Ducey connects individuals and businesses to resources, information, and volunteer opportunities to support Arizonans during the COVID-19 outbreak. Learn more, visit ArizonaTogether.org.
REVISED TRANSACTION PRIVILEGE TAX PROCEDURE ISSUED TPP 16-1, Procedure for Use of Exemption Certificates, has been issued. This procedure supersedes TPP 00-3.
REVISED AND NEW TRANSACTION PRIVILEGE TAX RULINGS ISSUED TPR16-1, Transaction Privilege Tax ruling addressing the factors used to determine if an out-of-state business has a substantial nexus with Arizona for purposes of imposing Arizona transaction privilege or use taxes and municipal taxes. This ruling rescinds and supersedes TPR 08-1.
TPR16-2, Transaction Privilege Tax ruling addressing the application of the jet fuel excise and use tax on the sale and purchase of jet fuel for periods beginning from and after January 1, 2015. This ruling supersedes TPR 94-9.
TPR 16-3, Transaction Privilege Tax ruling addressing the application of transaction privilege tax to a business that operates an online marketplace through which third-party merchants sell tangible personal property at retail.