TPT ACCOUNT UPDATES

The Arizona Department of Revenue (ADOR) encourages transaction privilege tax (TPT) taxpayers to ensure their account information is up to date. AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.

On AZTaxes.gov, taxpayers can do the following:

  • Change their mailing address on corporate, withholding, and transaction privilege and use tax licenses.
  • Add, edit, and/or close locations for TPT licenses.
  • Cancel or close an existing TPT license or single location on a TPT license.
  • Close an account for withholding or TPT licenses.
  • Make changes to “Doing Business As” (DBA) name or the business mailing address.
  • Add a new reporting jurisdiction, business code, or business or rental location.

 

To update the primary user, taxpayers can also download and submit a Business Account Update Form to ADOR.

 

FILE A RETURN - ACCOUNT/PERIOD SELECTION FOR ELECTRONIC RETURNS

When filing a TPT return, you will notice three choices listed under Month for selection when submitting a TPT return. Only check the boxes that pertain to the return you are filing.

If filing a routine return, skip selection and choose Continue.

Amended Return - Only check if this return is to correct the figures from a previously filed return. Remember, include all correct lines and any lines that were present on the original return that do not require changes. This will replace the original return.
No Gross Receipts - Only check if you are filing a return with zero sales income or no gross receipts to report. Do not check this box if there is tax due and no payment is submitted with this return.
Close Your Account/Final Return - Only check if this is your last and final return and you would like to cancel your TPT license. Remember, you must cancel your license if you are closing or you may face penalties and renewal fees.

 

MARIJUANA BUSINESSES

Adult use marijuana establishments must remit TPT and Marijuana Excise Tax (MET) to ADOR. Marijuana establishments are responsible for paying TPT on all marijuana products sold, as well as TPT and MET on adult use marijuana products sold immediately upon being licensed by the Arizona Department of Health Services.

ADOR wants to provide best practices and tips to comply properly.

  • For quick payments, businesses can pay a TPT liability on AZTaxes.gov under the “Make a Payment” link. For MET, businesses must login to their account to make a payment.
  • File and pay the Marijuana Excise Tax using the MET-1, not as excess (additional) tax on the TPT return.
  • To protect the safety for all parties involved and to expedite the process, all payments, both TPT and MET, should be paid online via AZTaxes.gov.
  • When filing an electronic MET-1, be sure that all inventories reported for the various product types are reported using the same unit of measurement (i.e. grams, ounces, pounds). “Each” is not an acceptable unit of measure as “each” item contains a varying amount of THC.
  • File and pay for the proper filing period and amend if a correction needs to be made.
  • Businesses must file and pay beginning with the start date of their business. If delinquent returns exist, file as soon as possible to avoid further penalties.

If you have questions about filing or paying, contact [email protected].

 

TPT TAX TIPS

  • When filing on AZTaxes.gov, you receive a confirmation number and acknowledgement that ADOR received your return and payment.
  • Avoid the hassle of mailing your return and payment by filing online. Reduces paper, postage, and time.
  • Only use black ink on white paper to file a return. Permanent marker is too thick to read and interpret your handwriting.
  • Only send one return per envelope.
  • If you have more than one location, you are required to file electronically. Businesses with an annual TPT and use tax liability of $500 or more during the prior calendar year are required to file and pay electronically. Failure to comply with the electronic filing and payment requirements may result in penalties.
  • Even if you had no sales and/or tax due for the filing period, you must still file a $0 TPT return by checking the “No Gross Receipts” box.

 

ADOR TRANSITIONING TO NEW EMAIL SERVICE

Coming soon, ADOR will be using a new service to send out emails. We are letting you know in advance as you may notice a different look but the emails will contain the same information you are accustomed to receiving. The company, Mailchimp, will be identified at the bottom of the email so you can be assured the email is from ADOR.

You do not need to do anything to keep receiving emails from ADOR. If you would like to update your preferences, visit azdor.gov.

 

TAX CHANGES

City of Benson - Effective date of August 1, 2023.
On May 8, 2023, the City of Benson passed Ordinance 621, which continues the transaction privilege tax increase
adopted by the city’s 2015 Ordinance 577. This ordinance does not increase or decrease tax rates or affect deduction codes.

City of Eloy - Effective date of August 1, 2023.
On May 8, 2023, the Mayor and Council of the City of Eloy passed and adopted Ordinance No. 23-946 amending Section 16-455 of the city tax code by decreasing the tax rate on the Restaurants and Bars classification from six percent (6.0%) to five percent (5.0%).

The (5.0%) affects the following business classifications:
Restaurants and Bars (011); Medical Marijuana Restaurant (221); Adult Use Restaurant (421).

Town of Colorado City - Effective date of September 1, 2023.
On July 17, 2023, the Mayor and Council of the Town of Colorado City passed and adopted Ordinance No. 2023-15 amending the town tax code by increasing the rate on Use Tax from two percent (2.0%) to three percent (3.0%). The ordinance also amends the tax code by adopting Food for Home Consumption, Model City Tax Code classification 12- 462.

The (3.0%) affects the following business classifications:
Use Tax Purchases (029); Use Tax from Inventory (030); Retail Sales Food for Home Consumption (062).

Marijuana Rates:
Use Tax Purchases (029); Use Tax from Inventory (030).

Remote Seller Rates:
Retail Sales Food for Home Consumption (606); Marketplace Facilitators in Arizona Retail Sales Food for Home
Consumption (062); Marketplace Facilitators in Arizona Third Party Sales Food for Home Consumption (606).

 

DUE DATE REMINDERS

TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following July TPT filing deadlines:

  • August 21 - TPT return due date
  • August 30 - Paper returns must be received by ADOR by 5:00 p.m. on this date
  • August 31 - Electronic returns must be received by ADOR by 5:00 p.m. on this date


* The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (August 28) to ensure your payment is accepted and processed into ADOR systems.

 

EDUCATION, TUTORIALS AND TRAINING

All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

WORKSHOPS

ADOR Business Tax - (Via WebEx)
Wednesday, August 16, 2023
1:00 p.m. - 4:00 p.m.

Wednesday, September 6, 2023
9:00 a.m. - noon

ADOR AZTaxes Workshop - (Via WebEx)
Wednesday, August 23, 2023
1:00 p.m. - 4:00 p.m.

Property Owner Workshop - (Via WebEx)
Wednesday, August 30, 2023
1:00 p.m. - 4:00 p.m.

Property Management Company - (Via WebEx)
These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.

Workshop 1: Licensing and Power of Attorney
Monday, September 11, 2023
1:00 p.m. - 2:30 p.m.

Workshop 2: Engaging, Disengaging, and More
Tuesday, September 12, 2023
1:00 p.m. - 2:30 p.m.

Workshop 3: File, Pay, Amend, and More
Wednesday, September 13, 2023
1:00 p.m. - 2:30 p.m.

2023 Arizona Tax Conference Set for August 23-25
The Arizona Department of Revenue and the Arizona Association of Assessing Officers are co-sponsoring the 104th Arizona Tax Conference in Flagstaff, AZ from August 23 to August 25.

The three-day session will consist of federal, state, and local taxation issues with a strong emphasis on property taxation; however, the conference also offers sessions relating to other tax types, such as income, corporate, and transaction privilege tax.

August 23-25, 2023
Little America Hotel
2515 E Butler Ave
Flagstaff, AZ 86004

REGISTRATION AND LODGING INFORMATION
VIEW SCHEDULE
REGISTER HERE (complete by August 15, 2023)

ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

TPT_Updates-2308.pdf
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TPT_Updates-2308.pdf