Additionally, Arizona purchasers buying from out-of-state retailers not registered to collect use tax must register with the department. Out-of-state vendors who make recurring sales into Arizona must also register. There is no charge for a use tax license. Businesses that currently have a Transaction Privilege Tax License do not need a separate license for use tax. They can report any use tax due using a transaction privilege or use tax license number.
The state use tax rate is equal to the state transaction privilege tax rate. Some cities impose an additional use tax. Please refer to the Tax Rate Table for the current tax rate of cities.
In general, counties do not impose a separate use tax. However, some Arizona counties do impose a county use tax on each retail electricity customer using or consuming electricity in the county purchased from an electricity supplier.
We strongly encourage taxpayers to use our online services via AZTaxes.gov for easier filing and faster processing. For instances when this is not an option, please download, complete and submit the fillable PDF forms via U.S. mail.