TPT Refund

Transaction privilege tax (TPT) is a tax imposed on the privilege of conducting business in the state of Arizona. The tax is levied on the vendor, not the purchaser. Although the burden of the tax may be passed on to the purchaser, the vendor is ultimately liable to Arizona for the tax. Therefore, only the vendor may request a refund of TPT paid (Please see Transaction Privilege Tax Procedures).

 

Instructions for Submitting a Refund Claim

 

To request a refund, vendors can follow the instructions below. Please provide accurate information in the refund request workbook. This will eliminate delays in obtaining this information once the claim has been submitted.

 

1.) Download the Arizona Form SCR and the Refund Request Workbook to your desktop

 

(Please make sure to use Adobe Acrobat Reader and Microsoft Excel to fill out these forms.) 

 

2.) Fill out the Seller’s Claim for Refund

 

  • Include a specific reason for the claim

 

3.) Fill out the Refund Request Workbook

 

  • Click on the Start Tab
    • Fill out the general account information
       
  • Amended Deduction Detail Tab
    • Enter the information applicable to the refund claim at the transaction level
    • Provide the deduction code for the transactions
    • Include the amount of tax that should be refunded
    • Provide additional comments as necessary
       
  • Provide additional documentation for each month within the refund period
    • Invoices
    • Exemption Certificates
    • Additional return back-up information
    • Contracts for new deductions claimed (if applicable)

      The Arizona Department of Revenue maintains the right to request additional documentation if necessary to complete the review of a refund claim. If the information is not provided upon request, the documentation may be subpoenaed by the department.

 

4.) Please email the completed forms and additional documents to: [email protected]

 

You may also mail your completed forms and documents to:

Arizona Department of Revenue

TPT Refund Request
Division Code 16
1600 W Monroe St.
Phoenix, AZ 85007

 

5.) TPT Return Reconciliation

 

  • Upon receipt of the refund request, the department will assign a TPT staff expert to review your request. You will be contacted to decide upon a mutually satisfactory period(s) in which a reconciliation of prior TPT returns will be performed.
     
  • Be prepared to provide documentation to show refunded amounts requested have been paid to the department.

 

If you have any questions, please email us: [email protected]