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

Arizona – Income Tax Rate Reduction for Revenue Earned Through Internet Sales

Salt Report 3554– The Arizona House Ways and Means Committee passed a bill on Jan. 26, 2015 pertaining to the Marketplace Fairness Act. It proposes an income tax reduction for transaction privilege and use taxes on internet sales. The Arizona Continue reading Arizona – Income Tax Rate Reduction for Revenue Earned Through Internet Sales

Arizona – Bullhead City Is Returning To The State Collection System Effective January 1, 2015

SALT Report 3548 – On January 1, 2015, Bullhead City became a Program City (Program Cities).  Program Cities are the cities in which the ADOR licenses and collects TPT.   Taxpayers located in these cities will report and pay their TPT Continue reading Arizona – Bullhead City Is Returning To The State Collection System Effective January 1, 2015