Arizona – Centralized Licensing and Reporting of Transaction Privilege Tax (TPT) Begins Jan. 1

Effective January 1, 2017, the Arizona Department of Revenue (ADOR) will become the single point of administration and collection of transaction privilege tax (TPT). The transition to centralized licensing, reporting and payment of state and city TPT to ADOR begins Continue reading Arizona – Centralized Licensing and Reporting of Transaction Privilege Tax (TPT) Begins Jan. 1

Arizona – Transaction Privilege Tax Changes

SALT Report 3886 – The State of Arizona and its Cities and Towns (Cities) continue to work together to achieve the goal of simplifying the manner in which taxpayers report and pay their Transaction Privilege Tax (TPT) through the centralization of Continue reading Arizona – Transaction Privilege Tax Changes

Arizona– Important Tax Reporting Changes Effective July 1, 2016: TPT-1 Out, TPT-2 In

SALT Report 3837 – Beginning with tax reporting periods on or after June 1, 2016 the Arizona Department of Revenue will no longer accept the TPT-1 form. Two new forms are available to accommodate location-based reporting for filing periods beginning Continue reading Arizona– Important Tax Reporting Changes Effective July 1, 2016: TPT-1 Out, TPT-2 In

Arizona – Transaction Privilege Tax Licensing and Reporting Changes Effective July 1, 2016

SALT Report 3832 – The Arizona Department of Revenue (ADOR) is implementing the following changes to Transaction Privilege Tax (TPT) licensing and reporting, effective July 1, 2016: All businesses must file by location number on the city detail section of Continue reading Arizona – Transaction Privilege Tax Licensing and Reporting Changes Effective July 1, 2016

Arizona – Transaction Privilege Tax (TPT) License Renewal Due January 1, 2016

SALT Report 3749 – In their effort to simplify the reporting and payment of the Transaction Privilege Tax (TPT) the state of Arizona is requiring all state TPT taxpayers to renew their licenses with the Department of Revenue and to Continue reading Arizona – Transaction Privilege Tax (TPT) License Renewal Due January 1, 2016

Arizona – Court Of Appeals Case, Billboard Advertising Sales Exempt From TPT

Salt Report 3681– On July 16, 2015 the Arizona Court of Appeals filed a ruling that sales of billboard advertising were exempt from the transaction privilege tax.  As the result of an audit the Department of Revenue took the position Continue reading Arizona – Court Of Appeals Case, Billboard Advertising Sales Exempt From TPT

Arizona – Phoenix Privilege (Sales) Tax on Food Change

Salt Report 3578 – On October 16, 2013, the Phoenix City Council approved an ordinance to amend the City of Phoenix Tax Code and reduce the privilege tax rate for the retail sales of Food for Home Consumption business classification Continue reading Arizona – Phoenix Privilege (Sales) Tax on Food Change

Arizona – Rental Residences Subject To Rent Tax In Various Cities

Salt Report 3558 – Arizona cities, except Flagstaff and Tuscon, levy some level of rental tax.  Depending on the city a renter may pay 1.5% to 3% tax on the amount of rent paid. “If you live in Phoenix, for Continue reading Arizona – Rental Residences Subject To Rent Tax In Various Cities

Arizona – TPT Simplification Update

Salt Report 3556 – The Arizona Department of Revenue and Arizona’s Cities and Towns continue to work together to achieve the goal of simplifying the manner in which taxpayers report and pay their Transaction Privilege Tax.  Due to the complexity Continue reading Arizona – TPT Simplification Update