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

Transaction Privilege Tax Interest Rates

PERIOD COMPOUND POINT DAYS/YEAR BASE UNDERPAYMENT RATE OVERPAYMENT RATE
BEGINNING ENDING ANNUAL DAILY/*MO ANNUAL DAILY/*MO
  7/31/1980 S   0.06 0.005/MO 0.06 0.005/MO
8/1/1980 2/28/1983 S   0.12 0.01/MO 0.12 0.01/MO
3/1/1983 6/30/1983   360 0.16 0.0004444 0.16 0.0004444
7/1/1983 2/10/1984   360 0.11 0.0003056 0.11 0.0003056
**INT THRU 2/10/1984 SS          
2/11/1984 12/31/1984   360 0.11 0.0003056 0.11 0.0003056
**INT THRU 12/31/1984 SS          
1/1/1985 6/30/1985   360 0.13 0.0003611 0.13 0.0003611
7/1/1985 12/31/1985   360 0.11 0.0003056 0.11 0.0003056
**INT THRU 12/31/1985 SS          
1/1/1986 6/30/1986   360 0.10 0.0002778 0.10 0.0002778
7/1/1986 12/31/1986   360 0.09 0.0002500 0.09 0.0002500
**INT THRU 12/31/1986 SS          
1/1/1987 3/31/1987   360 0.09 0.0002500 0.08 0.0002222
4/1/1987 9/30/1987   365 0.09 0.0002466 0.08 0.0002192
10/1/1987 12/31/1987   365 0.10 0.0002740 0.09 0.0002466
**INT THRU 12/31/1987 SS          
1/1/1988 3/31/1988   365 0.11 0.0003014 0.10 0.0002740
4/1/1988 6/30/1988   365 0.10 0.0002740 0.09 0.0002466
7/1/1988 9/30/1988   365 0.10 0.0002732 0.09 0.0002459
10/1/1988 12/31/1988   365 0.11 0.0003005 0.10 0.0002732
**INT THRU 12/31/1988 SS          
1/1/1989 3/31/1989   365 0.11 0.0003014 0.10 0.0002740
4/1/1989 9/30/1989   365 0.12 0.0003288 0.11 0.0003014
10/1/1989 12/31/1989   365 0.11 0.0003014 0.10 0.0002740
**INT THRU 12/31/1989 SS          
1/1/1990 12/31/1990   365 0.11 0.0003014 0.10 0.0002740
**INT THRU 12/31/1990 SS          
1/1/1991 3/31/1991   365 0.11 0.0003014 0.10 0.0002740
4/1/1991 12/31/1991   365 0.10 0.0002740 0.09 0.0002466
**INT THRU 12/31/1991 SS          
1/1/1992 3/31/1992   365 0.09 0.0002459 0.08 0.0002186
4/1/1992 9/30/1992   365 0.08 0.0002186 0.07 0.0001913
10/1/1992 12/31/1992   365 0.07 0.0001913 0.06 0.0001639
**INT THRU 12/31/1992 SS          
1/1/1993 12/31/1993   365 0.07 0.0001918 0.06 0.0001644
**INT THRU 12/31/1993 SS          
1/1/1994 6/30/1994   365 0.07 0.0001918 0.06 0.0001644
7/1/1994 9/30/1994   365 0.08 0.0002192 0.07 0.0001918
10/1/1994 12/31/1994   365 0.09 0.0002466 0.08 0.0002192
**INT THRU 12/31/1994 SS          
1/1/1995 3/31/1995   365 0.09 0.0002466 0.08 0.0002192
4/1/1995 6/30/1995   365 0.10 0.0002740 0.09 0.0002466
7/1/1995 12/31/1995   365 0.09 0.0002466 0.08 0.0002192
**INT THRU 12/31/1995 SS          
1/1/1996 3/31/1996   365 0.09 0.0002459 0.08 0.0002186
4/1/1996 6/30/1996   365 0.08 0.0002186 0.07 0.0001913
7/1/1996 12/31/1996   365 0.09 0.0002459 0.08 0.0002186
**INT THRU 12/31/1996 SS          
1/1/1997 12/31/1997   365 0.09 0.0002466 0.08 0.0002192
**INT THRU 12/31/1997 SS          
1/1/1998 3/31/1998   365 0.09 0.0002466 0.08 0.0002192
4/1/1998 12/31/1998   365 0.08 0.0002192 0.07 0.0001918
**INT THRU 12/31/1998 SS          
1/1/1999 3/31/1999   365 0.07 0.0001918 0.06 0.0001644
4/1/1999 9/30/1999   365 0.08 0.0002192 0.07 0.0001918
10/1/1999 12/31/1999   365 0.08 0.0002192 0.08 0.0002192
**INT THRU 12/31/1999 SS          
1/1/2000 3/31/2000   365 0.08 0.0002186 0.08 0.0002186
4/1/2000 12/31/2000   365 0.09 0.0002459 0.09 0.0002459
**INT THRU 12/31/2000 SS          
1/1/2001 3/31/2001   365 0.09 0.0002466 0.09 0.0002466
4/1/2001 6/30/2001   365 0.08 0.0002192 0.08 0.0002192
7/1/2001 12/31/2001   365 0.07 0.0001918 0.07 0.0001918
**INT THRU 12/31/2001 SS          
1/1/2002 12/31/2002   365 0.06 0.0001644 0.06 0.0001644
**INT THRU 12/31/2002 SS          
1/1/2003 9/30/2003   365 0.05 0.0001370 0.05 0.0001370
10/1/2003 12/31/2003   365 0.04 0.0001096 0.04 0.0001096
**INT THRU 12/31/2003 SS          
1/1/2004 3/31/2004   366 0.04 0.0001093 0.04 0.0001093
4/1/2004 6/30/2004   366 0.05 0.0001366 0.05 0.0001366
7/1/2004 9/30/2004   366 0.04 0.0001093 0.04 0.0001093
10/1/2004 12/31/2004   366 0.05 0.0001366 0.05 0.0001366
**INT THRU 12/31/2004 SS          
1/1/2005 3/31/2005   365 0.05 0.0001370 0.05 0.0001370
4/1/2005 9/30/2005   365 0.06 0.0001644 0.06 0.0001644
10/1/2005 12/31/2005   365 0.07 0.0001918 0.07 0.0001918
**INT THRU 12/31/2005 SS          
1/1/2006 6/30/2006   365 0.07 0.0001918 0.07 0.0001918
7/1/2006 12/31/2006   365 0.08 0.0002192 0.08 0.0002192
**INT THRU 12/31/2006 SS          
1/1/2007 12/31/2007   365 0.08 0.0002192 0.08 0.0002192
**INT THRU 12/31/2007 SS          
1/1/2008 3/31/2008   366 0.07 0.0001913 0.07 0.0001913
4/1/2008 6/30/2008   366 0.06 0.0001639 0.06 0.0001639
7/1/2008 9/30/2008   366 0.05 0.0001366 0.05 0.0001366
10/1/2008 12/31/2008   366 0.06 0.0001639 0.06 0.0001639
**INT THRU 12/31/2008 SS          
1/1/2009 3/31/2009   365 0.05 0.0001370 0.05 0.0001370
4/1/2009 12/31/2009   365 0.04 0.0001096 0.04 0.0001096
**INT THRU 12/31/2009 SS          
1/1/2010 3/31/2010   365 0.04 0.0001096 0.04 0.0001096
4/1/2010 6/30/2010   365 0.04 0.0001096 0.04 0.0001096
**INT THRU 12/31/2010 SS