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 – 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 – 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 – 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

Arizona – TPT Changes In Carefree and Eloy

SALT Report 3347 – The Town of Carefree has passed Ordinance 2013-05 to set up a business tax classification to report use tax (CA 002) effective March 1, 2014.  The City of Eloy has passed Ordinance 14-824 exempting food for Continue reading Arizona – TPT Changes In Carefree and Eloy

Arizona – Taxpayer Ruling Computing Capacity Services Taxable While Data Storage Services Non-Taxable

SALT Report 3179 – The Arizona Department of Revenue issued a private taxpayer ruling (see AZ LR13-006) regarding the taxability of a Taxpayer’s two sources of income; one being Computing Capacity Services (Business Offering One – considered Taxable) and the Continue reading Arizona – Taxpayer Ruling Computing Capacity Services Taxable While Data Storage Services Non-Taxable