ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
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 ClaimThe 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