Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.
Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.
All payments made by a tenant, or on behalf of a landlord, are taxable. Please see the list below, and note that it is not inclusive.
Common Income Sources
Fees Passed on to Tenant
Individual owners of taxable rental properties are required by law to obtain a transaction privilege tax (TPT) license with the Arizona Department of Revenue (ADOR), regardless if the owner rents the property themselves or employs a property management company (PMC). A license is only required for cities that impose a tax on residential rental activity.