Publications
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 |