Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
WHAT refunds do we review: 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.
WHO can request a TPT refund claim: Only the vendor who reported and remitted the tax.
WHEN can the vendor request a TPT refund: Must be filed within the four-year statute of limitations per Arizona Revised Statute (A.R.S.) § 42-1104.
HOW to request a TPT refund: 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)
What to expect
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
What to expect
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.
refunds