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State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Oro Valley - Pima County - PMA (Region Code)

Click here for Region Codes for those businesses that operate on Indian Reservations

Click here for Rio Nuevo District information


Region Codes for Indian Reservations

 

Taxable activity occurring on an Indian Reservation must be reported separately. The following Tribal region codes should be used in place of county codes for all business activity occurring on an Arizona Indian Reservation. Activity will continue to be reported by TPT class.

For example, if your business has activity on the Pascua-Yaqui reservation in Pima County, and it has taxable retail transactions, that activity should be listed on the TPT-1 return in PMN 017 instead of PMA 017. All transactions not located on an Arizona Indian Reservation should continue to be filed under the specific county code

Reservation Code
Pascua-Yaqui PMN
Tohono O'Odham PMT

Rio Nuevo District

Effective October 1, 2002, taxable activity and collections occurring in the Rio Nuevo District must be reported separately. The code PAD should be used in place of PMA for all business activity occurring within Rio Nuevo in the Business Classes listed below. Activity will continue to be reported by TPT class. The tax rate applied to PAD Business Classes will remain the same as that applied to PMA Business Classes.

For example, if your business has activity within the Rio Nuevo District in Pima County and it has taxable retail transactions, that activity should be listed on the TPT-1 return in PAD 017 instead of PMA 017. All transactions not located in the Rio Nuevo District should continue to be filed under the specific county code. If your business has multiple locations within Pima County, only the taxable transactions at the locations within the Rio Nuevo District should be filed under PAD. All remaining taxable activity should be filed under PMA.