Arizona originally adopted TPT in 1933 when the rate for selling tangible personal property at retail was 2 percent. That rate is currently 5.6 percent. On top of the state TPT, there may be one or more local TPTs, as well as one or more special district taxes, each of which can range between 0 percent and 5.6 percent.
Are professional services subject to sales tax in Arizona?
Generally, Arizona imposes a sales tax on services if they are considered to be tangible personal property repair, replacement, or maintenance services. For example, car repair, furniture cleaning, and tangible goods warranties are taxable services. However, not all services are subject to sales tax in Arizona.
What is the TPT rate in Arizona?
The Arizona (AZ) state sales tax rate is currently 5.6%. Depending on local municipalities, the total tax rate can be as high as 11.2%.
Where to send az form 285?
To submit the Arizona Form 285-I, ensure the form is fully completed with accurate information. You can mail the form to the Arizona Department of Revenue at 1600 West Monroe, Phoenix, AZ 85007 or fax it to (602) 542-3042.
Accounting Credit The State of Arizona allows a credit for accounting and reporting expenses which results in a reduction of the amount of state tax owed. The accounting credit is applicable only to the states transaction privilege tax and/or severance tax. The credit does not apply to city, county or other taxes.
Is TPT the same as ein?
The Arizona TPT number is the number the state of Arizona gave you for collecting state sales tax. The EIN number is for the IRS and your federal taxes, not your state sales tax.
What is the TPT tax on Airbnb in Arizona?
Arizona Transaction Privilege Tax: 5.5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, visit the Arizona Department of Revenue Transaction Privilege Tax website. County Excise Tax: The county excise tax rate varies by county.
Related links
Arizona Withholding Percentage Election
Jan 1, 2025 The employee completes this form to notify his/her employer of the amount of Arizona withholding to be taken from his/her paycheck.
TPT-2 Transaction Privilege, Use and Severance Tax
Fillable forms are in PDF format and contain JavaScript coding, which does not operate properly in internet browsers. For technical assistance on fillable forms
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