Arizona Sales & Use Tax

Arizona levies a Transaction Privilege Tax (TPT), similar to sales tax, in other states. The state rate is 5.6% and is levied on all purchases of tangible personal property unless specifically exempted. All Arizona counties collect an additional tax ranging between 1% – 5.3%.

Use tax is imposed on tangible personal property brought into Arizona for storage, use, or consumption in the state when the seller did not collect tax on the sale of the property. The tax rates due are the same rates as for sales tax. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made.

Arizona provides exemption opportunities for the following industries:

• Manufacturing

Statute for Refunds: 36 Months

Utility Exemption: Yes, predominant use (various); Study is required.

Arizona Sales & Use Tax State Links

• AZ Sales & Use Tax Page
• AZ Sales & Use Tax Statutes
• AZ Sales & Use Tax Rules
• AZ Sales & Use Tax Forms

Arizona Blog Posts

 

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