Options for Businesses to Achieve Compliance
You have options to come into compliance with the Arizona Department of Revenue (ADOR) if you have undisclosed tax obligations.
Review both options to see which path fits your situation and eligibility.
Managed Audit
Voluntary Disclosure
Learn more about the disclosure and compliance process to resolve outstanding obligations.
ACH Debit Payment Banking Transition
ADOR has transitioned Automated Clearing House (ACH) Debit payment banking services to JP Morgan Chase. ACH Debit customers need to contact their bank to provide the new Company ID: 9031897000 to ensure that all ACH debit transactions process as expected.
Quarterly Filer TPT Return Due
If you are a quarterly transaction privilege tax (TPT) filer, your April to June activity is due on your June return, filed in July. Remember you must file a return for each tax period even if no tax is due and/or no sales were made. We strongly encourage taxpayers to file and pay online through AZTaxes.gov for faster processing and fewer errors.
Account/Period Selection for Electronic Returns
When filing an electronic TPT return, you will notice three choices listed under Month for selection. Only check the boxes that pertain to the return you are filing.
If filing a routine return, skip the selection and choose “Continue.”
Amended Return - Only check if your return is to correct the figures from a previously filed return. Remember, include all correct lines and any lines that were present on the original return that do not require changes. This will replace the original return.
No Gross Receipts - Only check if you are filing a return with zero sales income or no gross receipts to report. Do not check this box if there is tax due and no payment is submitted with this return.
Close Your Account/Final Return - Only check if this is your last and final return and you would like to cancel your TPT license. Remember, you must cancel your license if you are closing your business or you may face penalties and renewal fees.
Guest Credit/Debit Card Payment Option
AZTaxes allows secure access for taxpayers to make tax payments 24 hours a day/7 days a week.
Businesses can make a TPT/use tax credit or debit card payment as a Guest using the Quick Links menu on the AZTaxes homepage. Businesses will need to enter their license number and business mailing zip code.
Businesses are not required to log in to their AZTaxes account to make a quick payment. Please note: Only registered business users can make an e-check payment. Service charges may apply.
TPT Tax Tips
File/Pay Online: Save time and increase efficiency by filing online at AZTaxes.gov.
Use Fillable Forms: When filing by paper, use fillable forms to minimize processing errors caused by handwriting legibility.
Include Complete Information: Ensure all paper returns include your name, SSN/license number, address, and tax period. Missing details can delay processing and result in penalties.
Avoid Duplicates: Avoid sending a return more than once or submitting paper copies of returns also filed electronically; duplicate submissions are not processed.
Use Current Forms: Use Form TPT-EZ for paper filings. Form TPT-1 is obsolete for periods after July 2016. If your return requires more space, you may be required to file online.
File Correct Frequency: Submit returns matching your assigned filing frequency (e.g., quarterly or annual); do not submit monthly returns if not required.
Improving TPT Filing Accuracy
Verify Business Codes - Avoid using inaccurate business codes for the state or city, the code does not match the description, or not entering the full three-digit number. Review the tax rate table for applicable business codes or the TPT and Use Tax Rate Look Up tool at AZTaxes.gov.
Confirm Tax Rates - Check to make sure no tax rates are missing or incorrectly entered for the return period. Check out new or archived tax rate tables for the applicable period.
Validate Location Codes - Be sure that the tax activity was not reported using a location code not listed on the TPT license. Location information is available on the business’ registered AZTaxes.gov account and on the TPT license.
Reconcile Deduction Codes - Deductions listed in the Schedule A of the TPT return must be complete and must match the Transaction Detail Deductions to be allowed.
Due Date Reminders
TPT Filing Frequency and Due Dates*- Monthly, Quarterly
If you’re a TPT filer, keep the following June TPT filing deadlines in mind:
July 20 - TPT return due date.
July 30 - Paper returns must be received at ADOR by this date.
July 31 - Electronic return filed in AZTaxes must be submitted before 11:59 p.m. on this date. Electronic payment made in AZTaxes must be submitted before 11:59 p.m. on this date.
*The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically.
Tax Changes
Town of Oro Valley - Effective Date of July 1, 2026
On June 17, 2026 the Mayor and Council of the Town of Oro Valley passed Ordinance No. 26-10 withdrawing Model Option 15 to impose a local Use tax; setting a rate for Use tax of 2.50% and adopting Local Option HH-exempting certain types of charitable donations from the Use tax requirement for the donor; providing for Severability.
The (2.50%) affects the following business classifications:
Use Tax Purchases (029); Use Tax from Inventory (030).
Medical and Adult Use Marijuana:
Use Tax Purchases (029); Use Tax from Inventory (030).
Town of Florence - Effective Date of July 1, 2026
On March 17, 2026 the Mayor and Council of the Town of Florence passed ordinance 780-26 providing an increased tax rate on multiple Privilege Tax business classifications and Use Tax from two percent (2%) to three and one-half percent (3.5%) and an increased rate on the Hotel/Motel (Additional Tax) from two percent (2%) to five percent (5%). Providing for Severability.
The (3.50%) affects the following business classifications:
Advertising (018); Amusement (012); Job Printing (010); Manufactured Buildings (027); Timbering and other Extraction (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029); Use Tax from Inventory (030).
Medical and Adult Use Marijuana:
Adult Use Marijuana Retail Sales (420); Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029); Use Tax From Inventory (030); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in AZ Third Party Sales (605); Marketplace Facilitators in Arizona Retail Sales (017).
The (5.00%) affects the following business classifications:
Hotel/Motel (Additional Tax) (144).
City of South Tucson - Effective Date of July 1, 2026
On April 21, 2026 the Mayor and Council of the City of South Tucson passed ordinance 26-01 decreasing retail sales – food for home consumption from one and one-half percent (1.5%) to zero percent (0.0%), and providing for Severability.
The (0.00%) affects the following business classifications:
Retail Sales Food for Home Consumption (062).
Remote Seller and Marketplace Facilitators:
Retail Sales Food for Home Consumption (606); Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption (062); Marketplace Facilitators in Arizona Third Party Sales Food for Home Consumption (606).
Cochise County - Effective Date of July 1, 2026
On November 4, 2025, the Cochise County Jail District Excise tax was voted on as part of a Special Election ballot. Following voter approval, the Board of Directors adopted Jail District Resolution No. 25-04, which reinstates the one-half cent (0.5%) excise tax on most eligible transactions. The tax will continue until the earlier of 90 days after the Jail District debt is fully paid or on July 1, 2043.
Town of Huachuca City - Effective Date of August 1, 2026
On May 28, 2026, the Mayor and Council of the Town of Huachuca City passed Ordinance No. 2026-06 providing an increased tax rate on multiple Privilege Tax business classifications and Use Tax from one and nine-tenths percent (1.9%) to two and nine-tenths percent (2.9%), and Rental, Leasing and Licensing for Use of Real Property from one percent (1%) to two and nine-tenths percent (2.9%). Providing for Severability.
The (2.9%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Feed at Wholesale (116); Job Printing (010); Manufactured Buildings (027); Timbering and other Extractions (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029); Use Tax from Inventory (030).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029); Use Tax From Inventory (030); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Kingman - Effective Date of September 1, 2026
On June 16, 2026, the Mayor and Council of the City of Kingman passed Ordinance No. 2003 providing an increased tax rate on multiple Privilege Tax business classifications and Use Tax from two and one-half percent (2.50%) to three percent (3.00%), and Rental, Leasing and Licensing for Use of Real Property from two percent (2.00%) to three percent (3.00%), and Additional Tax on Transient Lodging from four percent (4.00%) to five percent (5.00%), and Adopting Local Option V, for single item transactions exceeding the ten thousand dollars ($10,000) threshold, the entire single item will be taxed at a rate of two and one-half percent (2.5%). Providing for Severability; and designating an effective date of September 1, 2026.
The (3.00%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Contracting-Owner Builder (037); Job Printing (010); Manufactured Buildings (027); Timbering and other Extractions (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029); Use Tax from Inventory (030).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029); Use Tax From Inventory (030); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
The (5.00%) affects the following business classifications:
Hotel/Motel (Additional Tax) (144).
The (2.50%) affects the following business classifications:
Retail Sales (Single Item Over $10,000) (917); Use Tax Purchases (Single Item Over $10,000) (929).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales-Single Item Over $10,000 (665); Adult Use Marijuana Retail Sales-Single Item Over $10,000 (681); Retail Sales (Accessories and Ancillary Products)-Single Item Over $10,000 (917); Use Tax Purchases-Single Item Over $10,000 (929).
Remote Seller and Marketplace Facilitators:
Retail Sales-Single Item Over $10,000 (624); Marketplace Facilitators in Arizona Retail Sales-Single Item Over $10,000 (917); Marketplace Facilitators in Arizona Third Party Sales-Single Item Over $10,000 (624).
Education, Tutorials, and Training
All ADOR workshops are free of charge. Below are upcoming options available to you. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.
WORKSHOPS
ADOR Business Tax Basics - (Via Google Meets)
Wednesday, July 22, 2026
1:00 p.m. – 4:00 p.m.
Tuesday, August 4, 2026
9:00 a.m. – noon
Common TPT Errors and How to Avoid Them - (Via Google Meets)
Thursday, July 23, 2026
1:00 p.m. – 2:00 p.m.
Wednesday, August 5, 2026
10:00 a.m. – 11:00 a.m.
ADOR AZTaxes - (Via Google Meets)
Thursday, July 30, 2026
1:00 p.m. – 4:00 p.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials
