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Current  Archive    
Tax Recovery Program Coming Soon
Sunday, June 28, 2015 (1657 reads)


September 1 – October 31, 2015.
Check back for updates

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New Tax Notices Issued
Friday, June 26, 2015 (67 reads)


NEW LUXURY TAX NOTICE ISSUED 
LTN 15-3, this notice addresses the retailer report requirement for requests for rebate of taxes paid on tobacco products

NEW TOBACCO TAX FORMS ISSUED
Form 845-CIG, Retailer’s Report of Cigarettes Sold
Form 845-OTP, Retailer’s Report of Other Tobacco Products Sold

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Revised Contracting FAQs Issued
Sunday, June 21, 2015 (1003 reads)


TPN15-1 has been revised to address tenant improvements and other recent questions raised to the department.

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NEW FORM 5005 ISSUED.
Wednesday, June 10, 2015 (1534 reads)


The Department has revised Arizona Form 5005. The new Contractor’s Certificate (Form 5005) may be issued by either a prime contractor, a general contractor working on an MRRA project or the person assuming the responsibility of remitting the tax due on the prime contracting project or the amount equal to retail TPT on materials incorporated into an MRRA project, to a subcontractor.

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Contracting Classes
Friday, May 29, 2015 (14745 reads)


These sessions will provide an explanation of the statutory prime contracting changes that went into effect January 1, 2015, along with recent legislation passed (SB 1446), and a discussion of licensing and filing requirements for contractors from the Arizona Department of Revenue. Attend one of these free sessions to understand how the transaction privilege tax will apply to your business in the future.  Also, learn how these changes are reported on the TPT-1 form as well as other form changes.


 

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NEW TAX PROCEDURES ISSUED
Thursday, May 28, 2015 (1240 reads)


GTP 15-2, this procedure addresses what is required for submitting an authorization for disclosure of confidential information and powers of attorney (POAs).
LTP 15-1, this procedure addresses a tobacco distributor’s post-revocation disposition of tax stamps and untaxed tobacco products.
 

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New AZ Form 290, Request for Penalty Abatement
Wednesday, May 20, 2015 (1232 reads)


Use Form 290 to request an abatement of non-audit penalties.

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ADOR Hosting Preview to New Tobacco E-File System in June
Thursday, April 30, 2015 (1642 reads)


Effective July 1, 2015, Arizona tobacco distributors are required to file and pay electronically. Training will be June 9 or June 11, 2015

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Contracting FAQs
Thursday, April 09, 2015 (4442 reads)


During the 2013, 2014, and 2015 legislative sessions, the legislature made significant changes to how Arizona transaction privilege tax (“TPT”) applies to activities involving the modification or alteration of real property.  This document addresses various questions and provides examples involving the implications of the changes to the Prime Contracting classification effective January 1, 2015.  This document does not address other activities that may be taxable under the Prime Contracting classification.

 

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Tobacco E-File Program
Monday, March 23, 2015 (1933 reads)


The Arizona Legislature passed a law requiring tobacco distributors to file reports and returns and remit payments electronically, beginning July 1, 2015.  This webpage was established to communicate important information and instructions to distributors for this new requirement.  The Department is currently working with a vendor to ensure that the e-file system is in place for the July 20, 2015 filing date.

The e-file system will be used to register distributors, pay license fees, renew licenses, file reports and returns, pay tobacco liabilities (excise tax, penalties, and interest), purchase stamps, and upload invoice detail and images.  Over the next several months the Department will provide training materials, configuration requirements, and other important updates.

Due to the short window to prepare for the release of the e-file system, please check this site frequently for new information.

The Luxury Tax Notice (LTN) below contains important information regarding the new requirement and provides hyperlinks to Arizona Revised Statutes and the PACT Act.

LTN 15-1
 

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ALERT! 4th Quarter 2014 Delinquency Notice
Tuesday, March 03, 2015 (3784 reads)


During the week of February 23, 2015, the Department issued delinquency notices for the A1-QRT for 4th Quarter 2014.  Please disregard the notice as it was sent out in error.  Tax returns for this quarter are currently still being processed.  If you are registered for AZTaxes.gov, you can login and check the status of your tax return.  We apologize for the notice and any inconvenience this has caused.
 

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ARIZONA LUXURY TAX RULING
Wednesday, February 04, 2015 (3546 reads)


This ruling addresses various transfers of untaxed tobacco products between manufacturers, importers, and distributors.

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Proposed Luxury Tax Procedure
Wednesday, February 04, 2015 (2257 reads)


Proposed Luxury Tax Procedure providing guidance on what a person whose tobacco distributor’s license has been revoked must do with unaffixed tax stamps and untaxed tobacco products in its possession, once the Department’s revocation of its license is final. - Comments due March 4, 2015

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IRS and US-CERT Caution Users: Prepare for Heightened Phishing Risk This Tax Season
Monday, February 02, 2015 (2623 reads)


Throughout the year, scam artists pose as legitimate entities—such as the Internal Revenue Service (IRS), other government agencies, and financial institutions—in an attempt to defraud taxpayers.

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Retail Changes Effective January 1, 2015
Thursday, January 08, 2015 (10671 reads)


Retail Changes Effective January 1, 2015

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NOTICE: Please disregard any copies of the instructions for the 2014 Form 322 that you obtained prior to December 16, 2014
Tuesday, December 16, 2014 (8251 reads)


NOTICE:  Please disregard any copies of the instructions for the 2014 Form 322 that you obtained prior to December 16, 2014 because they incorrectly referenced contributions made or fees paid to a public school during the period January 1, 2015 to April 15, 2015.   Contributions made or fees paid to a public school after December 31, 2014 will not qualify for a credit on the 2014 tax return.

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Proposed Luxury Tax Ruling
Wednesday, December 03, 2014 (3810 reads)


Proposed Luxury Tax Ruling addressing the various transfers of tobacco products as affected by Laws 2014, chapter 160 (“HB 2674”). - Comments due January 7, 2015

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97th Annual Arizona Tax Conference Presentations
Thursday, November 13, 2014 (5014 reads)


October 8 – 10, 2014, JW Marriott Tucson Starr Pass Resort

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Arizona Tobacco Tax Symposium
Friday, September 19, 2014 (4643 reads)


 

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New exemption certificate issued
Thursday, July 17, 2014 (15396 reads)


Laws 2014, Chapter 7 (SB1413), effective August 1, 2014, establishes a deduction under the utilities classification for the gross receipts from the sale of electricity and natural gas to a business that is principally engaged in a manufacturing or smelting operation, if at least 51% of the electricity or natural gas is used in the manufacturing or smelting operation. 

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