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Arizona transaction privilege tax

Arizona does not have a conventional sales tax. It has transaction privilege tax, levied on the seller, with rates and rules that change city by city. It is the single most common thing out-of-state preparers get wrong for Arizona businesses.

What this covers

Licensing

TPT license registration with the Arizona Department of Revenue, plus the city licenses that apply to where you actually do business.

Recurring filings

Monthly, quarterly or annual TPT returns prepared and filed on your assigned frequency.

Rates and business codes

The right business code and the right combined state, county and city rate applied, which is exactly where errors accumulate.

Multi-city activity

Businesses selling or operating in more than one Arizona city, where rates and rules genuinely differ across a short drive.

Exemptions and deductions

Resale, wholesale and other exemptions claimed correctly, with the documentation to support them if asked.

Notices and back filings

Missed periods brought current and Department of Revenue notices answered.

Who this is for

  • Retail, restaurant and hospitality businesses collecting TPT on every sale
  • Contractors, where TPT treatment is its own specialized area
  • Landlords with residential or commercial rental activity subject to city tax
  • Out-of-state businesses selling into Arizona and unsure what they triggered

What to have ready

  • Your TPT license number, if you already have one
  • Sales by location, and by city where you operate in more than one
  • Exemption certificates you have collected
  • Any notices received from the Department of Revenue or a city
  • A description of what you sell and where you sell it

Do not worry if some of this is missing. Part of the job is telling you exactly what is still needed.

How it works

  1. Confirm what applies

    We determine which activities are taxable, which cities you owe, and what business codes apply to you.

  2. Register or correct

    Licenses obtained where they are missing, and existing registrations corrected where the codes or cities are wrong.

  3. File on schedule

    Returns prepared and filed each period from your sales records, with the deductions you are entitled to.

  4. Keep it current

    Rate and rule changes are tracked so the filings stay right as cities adjust.

Let's find out if we're a fit.

Twenty minutes, no charge. Bring last year's return and your questions, and you'll leave knowing what the work involves and roughly what it costs.