2027 TPT License Renewal Season Now Open
The 2027 Transaction Privilege Tax (TPT) license renewal season is officially open. The Arizona Department of Revenue (ADOR) is launching early this year to give businesses plenty of time to review details and renew seamlessly ahead of schedule.
Key Dates & Easy Online Renewal
All TPT licenses are valid for one calendar year and are due for renewal on January 1, 2027. To help keep the account in good standing and avoid extra fees, complete the renewal by January 31. Convenient online renewal is available—and recommended for all taxpayers—at AZTaxes.gov.
Please note that under state law, taxpayers with multiple business locations or an annual tax liability of $500 or more are required to renew electronically for faster processing. (A.R.S. § 42-5014)
Renewal Fees Payment
The renewal fee can be paid at the time of renewal through AZTaxes.gov using e-check or ACH Debit. When submitting a paper payment to ADOR, be sure to include the license number and “Renewal 2027” in the memo to ensure proper credit.
Important Account Checklists
Update Owner/Officer Info: Ensure all owner and officer details are current before renewing to prevent processing delays from unauthorized signers. ADOR can only accept requests from authorized signers.
Review Filing Frequency: Checking the estimated annual tax liability could provide an opportunity to adjust the filing frequency, making fi ling simpler and reducing unnecessary paperwork.
New Town of San Tan Valley TPT Effective October 1, 2026
The Town of San Tan Valley was officially incorporated on September 17, 2025. Effective October 1, 2026, the Town will begin imposing a local TPT in the same manner as other Arizona cities and towns. Businesses located within the Town boundaries that currently pass the economic burden of the TPT on to their customers will need to reprogram their point-of-sale systems to include the Town’s tax. All businesses within the Town boundaries will need to include the Town’s tax in their TPT returns and payments for periods beginning from and after October 1, 2026.
The new city code is SZ.
As of October 1, 2026, business codes associated with the new city code can be found in the AZ Tax Rate Look Up at AZTaxes.gov/Home/Address.
See the Town’s profile page for more information on its tax rates: https://azdor.gov/model-city-tax-code/city-profile/san-tan-valley.
Businesses within the Town’s boundaries will be mailed updated TPT licenses.
Construction contracts in effect before October 1, 2026 may qualify for pre-existing contract treatment–check with the Town directly for more information.
Quarterly Filer TPT Return Due
If you are a quarterly transaction privilege tax (TPT) filer, your July to September activity is due on your September return, filed in October. 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.
ADOR Customer Care Call Center Saturday Hours
The Customer Care Call Center is available to assist taxpayers Monday through Friday from 7 a.m. to 6 p.m. and on the second and fourth Saturday of each month from 8 a.m. to noon, except on state holidays.
Taxpayers with questions can contact the Customer Care Call Center at (602) 255-3381 or toll-free: 800-352-4090.
Note: These Saturday hours apply to our general Call Center support and do not include the Collections department.
TPT Account Updates
Did you close a location or change the mailing address of your business?
Renewal season is here and you should submit any necessary updates before renewing your license to ensure your account is in good standing for a smooth renewal process.
On AZTaxes.gov, taxpayers can do the following:
Change their mailing address on corporate, withholding, and transaction privilege and use tax licenses.
Add, edit, and/or close locations for TPT licenses.
Cancel or close an existing TPT license or single location on a TPT license.
Add a new reporting jurisdiction, business code, or business or rental location.
AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.
Taxpayers can also download and submit a Business Account Update Form to ADOR to update primary users or any of the previously stated changes.
Common TPT Filing Errors
The main reason TPT paper returns do not process correctly is due to errors in returns that are filed by paper! Filing online at AZTaxes.gov reduces the chance for errors because most of the information included on your return is pre-populated for you based on your TPT license information.
Watch the Common Errors video to learn some of the top reasons returns do not process correctly to your TPT account and how they can be avoided.
For more helpful tips and error explanations, see the Notice and Correspondence Resource Center.
TPT Filing Tips
For quick, simple, and accurate filing, file online. The percentage of filing errors increases by 50% when filing on paper.
If you file your taxes quarterly or annually, you are exempt from filing a monthly return.
The taxpayer information box must be filled out when mailing a paper return.
If your primary user email no longer exists, you will need to register as a new user for AZTaxes. ADOR recommends this be an officer/owner of the business. Instructions on registering a new user can be found on the fact sheet. Once registered you will need to complete a Business Account Update to change the primary user to the new user account.
Remember to click “Submit” when submitting a TPT return on AZTaxes. Clicking “Save” does not submit your return.
Due Date Reminders
TPT Filing Frequency and Due Dates*- Monthly, Quarterly
If you’re a TPT filer, keep the following September TPT filing deadlines in mind:
October 20 - TPT return due date.
October 29 - Paper returns must be received at ADOR by this date.
October 30 - 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
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.
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).
Town of Tusayan - Effective Date of October 1, 2026
On July 14, 2026, the Mayor and Council of the Town of Tusayan passed ordinance 2026-02 providing an increased tax rate on multiple Privilege Tax business classifications from two percent (2%) to four percent (4%) and an increased rate on Restaurants and Bars from four percent (4%) to six percent (6%). Providing for Severability
The (4.00%) 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 Extraction (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Retail Sales (017); Communications (005); Transporting (006); Utilities (004).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
The (6.00%) affects the following business classifications:
Restaurant and Bars (011).
Medical and Adult Use Marijuana:
Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Town of San Tan Valley - Effective Date of October 1, 2026 and January 1, 2027 The newly incorporated Town of San Tan Valley passed on July 1, 2026 Ordinance No. 2026-06 and Resolution No. 2026-41, adopting the Model City Tax Code and selected options.
Providing for Severability; and designating an effective date of October 1,2026 for:
The imposition of the Transaction Privilege and Use Tax License Fee of two dollars ($2.00) and License Renewal Fee of two dollars ($2.00).
The imposition of multiple Privilege Tax business classifications and Use Tax at two and one-quarter percent (2.25%); Hotels and Hotel/Motel (Additional Tax) at four and one-quarter percent (4.25%); all construction contracting at fi ve percent (5.00%) and Metal Mining at one-tenth of one percent (0.10%).
The adoption of the following options:
Local Option H | Amusements, to impose tax on membership fees/charges for use. |
Local Option P | Feed at Wholesale, to impose tax on sales of wholesale feed and related products. |
Local Option GG | Utilities, to impose tax on municipal utilities provided to residents outside of Town Limits. |
Local Option JJ | Use Tax, to exempt purchases made by the city from Use Tax. |
Model Option 3 | Job Printing, to impose tax on job printing sold to publishers. |
Model Option 4 | Rental, Leasing and Licensing for Use of Real Property, to impose tax on the rental of real property to nonprofit primary health care facilities. |
Model Option 7 | Rental, Leasing, and Licensing for Use of Tangible Personal Property, to impose tax on the rental of coin-operated machines. |
Model Option 11 | Communications, to disallow tax credit for franchise and license fees paid to the municipality. |
Model Option 12 | Transporting for Hire, to exempt transporting persons for hire. |
Model Option 13 | Utilities, to disallow tax credit for franchise fees paid to the municipality. |
In the same Ordinance No. 2026-06, providing for Severability; and designating an effective date of January 1, 2027, the Mayor and Council of the Town of San Tan Valley passed the imposition of Retail Sales Food for Home Consumption at two and one-quarter percent (2.25%).
The (2.25%) affects the following business classifications:
Advertising (018); Amusements (012); Feed at Wholesale (015); Job Printing (010); Manufactured Buildings (027); Timbering and other Extraction (020); Publication (009); Rental, Leasing, and Licensing for Use of TPP (214); Commercial Rental, Leasing, and Licensing for Use (213); Restaurant and Bars (011); Retail Sales (017); Retail Sales Food for Home Consumption effective January 1, 2027 (062); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421); Use Tax Purchase (029).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605); Retail Sales Food for Home Consumption effective January 1, 2027 (606); Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption effective January 1, 2027 (062); Marketplace Facilitators in Arizona Third Party Sales Food for Home Consumption effective January 1, 2027 (606).
The (5.00%) affects the following business classifications:
Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting - Owner Builder (037).
The (0.10%) affects the following business classifications:
Severance - Metal Mining (019).
The (4.25%) affects the following business classifications:
Hotels (044); Hotel/Motel (Additional Tax) (144).
Town of Camp Verde - Effective Date of December 1, 2026
On October 7, 2026 the Mayor and Council of the Town of Camp Verde passed ordinance 2026-A513 providing an increased tax rate on Hotel/Motel (Additional Tax) classification from three percent (3%) to eight percent (8%). Providing for Severability; and designating an effective date of December 1, 2026.
The (8.00%) affects the following business classifications:
Hotel/Motel (Additional Tax) (144).
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 AZTaxes - (Via Google Meets)
Tuesday, October 20, 2026
9:00 a.m. – noon
ADOR Business Tax Basics - (Via Google Meets)
Wednesday, October 21, 2026
1:00 p.m. – 4:00 p.m.
Tuesday, November 3, 2026
9:00 a.m. – noon
ADOR Common TPT Errors and How to Avoid Them - (Via Google Meets)
Thursday, October 22, 2026
1:00 p.m. – 2:00 p.m.
Wednesday, November 4, 2026
10:00 a.m. – 11:00 a.m.
ADOR Automobile Dealer
Monday, November 9, 2026
9:00 a.m. – noon
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials
