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. While it may pass the burden of the tax on to the purchaser, the vendor is the party that 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 may submit an amended return or a written claim. If the refund claim is for six months or less, it is recommended to file an amended return through AZTaxes.gov. However, if the refund claim exceeds six months, it is recommended to submit a written refund claim.
Please be prepared to provide all supporting documentation as it will be required for verification purposes.
Option to File Amended Return
If the refund claim is for six months or less (reporting periods):
- Sign in to your business account on AZTaxes.gov to submit the amended return.
Option to File Written Refund Claim
If the refund claim is for seven or more months (reporting periods):
- Download the Arizona Form SCR (Seller’s Claim for Refund) and the Refund Request Workbook to your desktop.
Download Arizona Form SCR (PDF)
Download Refund Request Workbook (Excel)
Please make sure to use Adobe Acrobat Reader and Microsoft Excel to fill out these forms.
- Thoroughly complete the Seller’s Claim for Refund Form (SCR).
- Complete all Seller Information fields.
- Include Refund Claim Period and Total Requested Amount.
- Include a specific reason for the claim.
- Thoroughly complete the Refund Request Workbook (Instructions also included in 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 correct deduction codes 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
- 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.
- 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
- 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.
- Documentation will be required to verify requested refund has been remitted to the department.
If you have any questions, please email us at [email protected].