Skip to main content

TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Transaction Privilege Tax
  • Reporting Guide
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Do I Need a TPT License?
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • Due Dates
    • Reporting Guide
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
      • Marijuana Business Audit
    • Aircraft Use Tax
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Summary
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
    • Commercial Lease
    • Online Lodging Marketplace
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Short-Term Lodging
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Peer-to-Peer Car Rental
    • Nexus Program TPT
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • License Compliance Program
    • Location Based Reporting
    • Deduction Codes
    • TPT Exemptions
    • Tax Rate Table
    • TPT Audit
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

Reporting Guide

Since 2017, businesses are required to file all their TPT activity with ADOR through a centralized reporting and payment system, which makes it easier to file one return per TPT license.

Previously, taxpayers with activity in non-program cities would file with both cities and ADOR. However, separate city returns for current activity are no longer required. Additionally, because of the statutory changes requiring centralized processing and reporting of TPT for all cities with ADOR, businesses may no longer receive a paper TPT-EZ form in the mail if they have more than one business location or additional region or deduction codes that trigger the online filing requirement.

Nonetheless, we strongly encourage taxpayers to file online at AZTaxes.gov for faster processing and fewer errors. Businesses needing assistance with AZTaxes.gov or other questions can contact (602) 255-3381.

 

Access to TPT-Related Guidance and Resources

Commercial Lease

Contracting Guidelines

Retail Sales Subject to TPT

  • In-State Sellers
  • Out-Of-State Sellers

Residential Rental

Restaurant

It is our understanding that with the recent legislation passed in Arizona regarding economic nexus that some prepared food delivery (PFD) companies believe their business activity falls within the definition of a “marketplace facilitator.”

The Arizona statutes define a marketplace facilitator as a person or business operating a marketplace and facilitating retail sales. Third-party prepared food delivery companies are not “marketplace facilitators.”

The main difference is that these companies do not facilitate retail sales. Third-party food delivery companies facilitate restaurant sales and transport food between the restaurant and consumer. As such, these companies are not a marketplace facilitator by definition. The restaurant’s sales are taxable under the restaurant classification.

The restaurant must report and remit the TPT on the full price of the prepared food (even if a portion is retained by PFD) because they are engaged in a taxable activity.

Please contact the Tax Research and Analysis for additional information on this issue.

 

Motor Vehicle Sales

Special Events, Craft Shows & Trade Shows

Tax Factoring

 

TPT Resources

Business Account Update  -- What's Available Online

Business Tax NAICS Description Codes (PDF)

Deduction Codes

Do I Need a License?

Download Arizona Businesses Guide To Taxes (PDF)

Download AZTaxes.gov Account Set-up Instructions (PDF)

Download Summary of Arizona Taxes (PDF)

Due Date Calendar

Filing Frequency

Get TPT Reporting Forms

Download information about the Use Tax (PDF)

Location Based Reporting

Procedure for Use of Exemption Certificates

TPT Rate Table for City, County & State

TPT Web Upload Fact Sheet

Verify A TPT License

What’s My Tax Rate?

Business One Stop

 

 


 

Residential Rental Resources

 

    • For Property Owners
       
    • For Property Management Companies (PMC)
       
    • TPT Due Dates
       
    • Transaction Privilege Tax – Residential Rental (Publication 645)
       
    • Information for Tax Preparers

     

    For further assistance, please call (602) 716-RENT (7368), or email [email protected]. PMCs can also register, file and pay online at www.AZTaxes.gov. The process is fast and secure.

    Print Friendly, PDF & Email
    Arizona
    Department of Revenue
    • Contact Us
      • Report an AZTaxes Issue
      • Report a Web Issue
      • FAQs
      • Locations and Services
      • Mailing Addresses
      • Customer Satisfaction Surveys
      • Report Tax Fraud
    Arizona Department of Revenue
    (602) 255-3381
    1600 West Monroe Street
    Phoenix, AZ 85007
    • facebook
    • twitter
    • linkedin
    • Subscribe for Updates
    • Site Map
      • Forms
      • Where's My Refund?
      • AZTaxes.gov
    • News & Notices
    • Report Tax Fraud
    • Privacy
    • Accessibility
    • Careers