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.
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Although commonly referred to as a sales tax, the Arizona transaction privilege tax (TPT) is actually a tax on a vendor for the privilege of doing business in the state. It is measured by the value of tangible personal property (TPP) sold by the vendor in Arizona. The vendor is liable for the tax, even though the vendor may pass on the tax to the consumer.
Use tax, which is a tax on any TPP bought from an out-of-state vendor that is stored, used or consumed in Arizona, and no tax was paid to the state of sale. The consumer is liable for use tax if TPP was purchased with no tax paid to the state of sale. If there is no nexus with the state, a vendor may collect use tax for the convenience of the customer.
The following is a general guideline of activities that, if engaged in, may exceed the minimum threshold of nexus and subject the business to TPT tax, or use tax requirements of Arizona:
Examples of establishing and maintaining a market include:
For additional information, please see our physical nexus FAQs.
If you have read the above information and still require additional guidance in order to make a nexus determination, you may complete the Nexus Questionnaire. Completed questionnaires will be reviewed by a Nexus Auditor, and a determination will be provided by the department.