Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
These ADOR publications are guidance for taxpayers and tax professionals regarding taxes in the State of Arizona.
Publication | Title | Revised Date |
---|---|---|
001 | Taxpayer Bill of Rights | 2/25/2019 |
002 | Collections Process | 1/6/2014 |
003 | Your Rights as an Individual Taxpayer | 11/1/2012 |
007 | Your Rights as a Business Taxpayer in the Audit Process | 7/1/2009 |
010 | Summary of Arizona Taxes | 8/13/2020 |
012 | Arizona Individual Estimated Income Tax Payments | 5/1/2013 |
Taxpayer Guide to Identity Theft | 9/1/2015 | |
200 | Income Tax Issues Affecting Married and Divorced Taxpayers | 8/26/2019 |
255 | The Law and Your Taxes | 7/1/2009 |
300 | Innocent Spouse | 2/1/2017 |
420 | Marijuana (Medical Only, Adult Use Only, Dual Licensee) | 1/12021 |
500 | Health Care Organization Exemptions | 7/1/2016 |
501 | Non-Profit Organizations | 9/1/2009 |
539 | Taxpayer Bonds | 6/8/2018 |
541 | Tobacco Tax | 11/7/2017 |
543 | Residential Solar Energy Credit | 7/1/2017 |
545 | Personal Property Tax | 1/1/2014 |
546 | Computer Assisted Mass Appraisal Residential Property | 5/1/2009 |
550 | Promoters of Special Events | 8/14/2018 |
560 | Waste Tire | 4/1/2004 |
560A | Unlicensed Motor Vehicle Dealers | 11/1/2019 |
562 | Agricultural Water Conservation Credit | 9/1/2004 |
570 | Investment in Qualified Small Business Credit | 1/24/2018 |
575 | Tax Exempt Food | 8/3/2018 |
602 | Retail Classification (under review) | 9/1/2005 |
603 | Contracting Activities | 12/1/2016 |
Contracting FAQs | Contracting FAQs (TPN 15-1 for tax treatment prior to January 1, 2019, TPN 18-1 for on and after January 1, 2019) | 12/31/2018 |
604 | Amusements | 2/5/2021 |
605 | Restaurants and Bars | 1/1/2017 |
606 | Personal Property Rentals | 1/1/2017 |
608 | Commercial Lease (under review) | 2/1/2017 |
610A | Use Tax for Individual Income Taxpayers | 5/20/2019 |
612 | Special Events | 1/1/2017 |
613 | Mining Non-Metal | 2/1/2017 |
614 | Job Printing | 2/1/2017 |
615 | Publishing | 2/1/2004 |
616 | Transporting | 1/1/2017 |
617 | Pipeline & Private Car | 1/1/2017 |
618 | Utilities and Telecommunication | 1/1/2017 |
619 | Excise Tax | 1/1/2017 |
622 | Business Basics | 1/1/2021 |
623 | Nexus in Arizona | 1/31/19 |
645 | Residential Rental For Transaction Privilege Tax | 5/1/2017 |
650 | Electronic Funds Transfer | 1/1/2021 |
651 | Unclaimed Property Reporting Manual | 8/6/2019 |
700 | Penalty Abatement | 6/1/2015 |
701 | Submitting Arizona Forms A1-R, or A1-APR, and Federal Forms W-2, W-2c, W-2G and 1099 | 12/21/2021 |
704 | Taxpayers in the Military | 2/14/2020 |
705 | Spouses of Active Duty Military Members | 2/14/2020 |
706 | Native American Veterans Income Tax Settlement Fund | 3/23/2022 |
707 | School Tax Credits | 2/11/2020 |
708 | Credit for Employment of Recipients of Temporary Assistance for Needy Families | 6/1/2014 |
709 | Excise Tax Credit – How Does Incarceration Affect Eligibility | 8/26/2019 |
710 | Credit for Contributions to Qualifying Charitable Organizations | 8/1/2016 |
711 | Wrongful Incarceration Exclusion And Refund Claims | 8/1/2016 |
712 | Summary of Arizona Small Business Income and Taxation | 2/4/2022 |
720 | Disaster Recovery Tax Relief | 7/1/2015 |
900 | Estate Tax | 9/1/2006 |