PINAL COUNTY TRANSPORTATION TAX ENDS MARCH 31, 2022
Pinal County - Effective date of April 1, 2022.
Due to a recent Supreme Court decision the Pinal County Transportation Tax has been invalidated. Consequently, beginning with the April reporting period, the Pinal County combined tax rate will decrease. The tax rate changes will be as follows:
| Business Code | Description | Old Rate | New Rate (April 1, 2022) |
|---|---|---|---|
| 002 | Non metal Mining | 4.117% | 3.805% |
| 004 | Utilities | 7.2% | 6.7% |
| 005 | Communications | 7.2% | 6.7% |
| 006 | Transporting | 7.2% | 6.7% |
| 007 | Private Railcar | 7.2% | 6.7% |
| 008 | Pipelines | 7.2% | 6.7% |
| 009 | Publishing | 7.2% | 6.7% |
| 010 | Job Printing | 7.2% | 6.7% |
| 011 | Restaurant & Bar | 7.2% | 6.7% |
| 012 | Amusements | 7.2% | 6.7% |
| 014 | Rentals of Personal Property | 7.2% | 6.7% |
| 015 | Prime Contracting | 7.2% | 6.7% |
| 017 | Retail (see note below) | 7.2% | 6.7% |
| 025 | Transient Lodging (Hotel/Motel) | 7.248% | 6.698% |
| 026 | Use Tax - Utilities | 6.6% | 6.1% |
| 049 | Jet Fuel Excise Tax | 3.965¢ | 3.66¢ |
| 107 | PRE-11/07/2017 Prime Contracting | 6.7% | Use BC 015 |
| 203 | Medical Marijuana Retail Sales | 7.2% | 6.7% |
| 221 | Medical Marijuana Restaurants & Bars | 7.2% | 6.7% |
| 315 | MRRA Amount | 7.2% | 6.7% |
| 325 | Online Lodging Marketplace | 6.698% | 6.148% |
| 367 | Retail Sales (Single Item portion over $10,000) | 6.7% | Use BC 017 |
| 420 | Adult Use Marijuana Retail Sales | 7.2% | 6.7% |
| 421 | Adult Use Marijuana Restaurants & Bars | 7.2% | 6.7% |
| 605 | Remote Sales/Marketplace Facilitator Retail Sales | 7.2% | 6.7% |
| 616 | Marketplace Facilitated or Remote Retail Sales (Single Item portion over $10,000) |
6.7% | Use BC 605 |
| 657 | Medical Marijuana Retail Sales (Single Item portion over $10,000) | 6.7% | Use BC 203 |
| 673 | Adult Use Marijuana Retail Sales (Single Item portion over $10,000) | 6.7% | Use BC 420 |
For Prime Contractors: Effective April 1, 2022, all Contracting activity should be reported in Business Code 015. Prime contractors should use Business Code 107 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 107 should be reported using Business Code 015.
For Retailers: Effective April 1, 2022, all Retail activity should be reported in Business Code 017. Retailers should use Business Code 367 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 367 should be reported using Business Code 017.
For Remote Sales/Marketplace Facilitators: Effective April 1, 2022, all Remote Sales/Marketplace Facilitated activity should be reported in Business Code 605. Remote sellers and marketplace facilitators should use Business Code 616 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 616 should be reported using Business Code 605.
