Arizona Residential Rental Tax
For periods beginning January 1, 2025, owners of Arizona residential rental properties are no longer required to collect, file, or pay residential rental taxes.
Category: Transaction Privilege Tax
ADOR Out-of-State Planes, Boats, and Autos
Businesses or individuals who purchase a plane, boat, or vehicle from an out-of-state vendor may be subject to use tax, which is a tax on purchases made out-of-state for taxable items stored, used, or consumed in Arizona when the sale was not subject to transaction privilege tax (TPT).
Arizona TPT Electronic Filing and Payment Effective January 1, 2021
The transaction privilege tax (TPT) electronic filing and paying threshold lowers to $500 beginning January 1, 2021. There will be penalties for not filing and paying electronically.