NOTICE: Arizona Department of Revenue E-Services applications will be unavailable due to scheduled maintenance starting Wednesday, June 7 from 5:30 p.m. through Wednesday, June 7 11:59 p.m. We apologize for any inconvenience.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Over-reported gross receipts and/or under-reported deduction amounts on the transaction privilege tax (TPT) return(s).
For all other refund requests and TPT account inquiries, please contact Customer Care at (602) 255-3381 or email [email protected]. Off-peak days are Thursdays or Fridays, before noon or after 2 p.m.
Only the vendor who reported and remitted the tax.
Must be filed within the four-year statute of limitations per Arizona Revised Statute (A.R.S.) § 42-1104.
Due to the high volume of TPT refund claims reviewed by the Department, please follow the recommended guidelines below. If an amended return has been filed, do not submit a written request (use only one method of submitting a refund claim).
For refund claims with six reporting periods or less, or a few line items, file a new Form TPT-2 (mark as Amended Return).Filing Form TPT-2/Amended Return(s)
Customer Care can be reached at (602) 255-3381. Off-peak days are Thursdays or Fridays, before noon or after 2 p.m.
For refund claims with seven reporting periods or more, or many line items, submit a written claim.Submitting a Written Claim
The Department maintains the right to request additional documentation, if necessary, to complete the review of the refund request per A.R.S. § 42-5025 and A.R.S. § 42-1105 (D) (E). Lack of corroborating documents will result in denial of the claim and may be subject to an audit.