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TPT Return Essentials:

Forms TPT-2 and TPT-EZ are used to file state and city transaction privilege taxes, use taxes, and other business taxes to the Arizona Department of Revenue. (Form TPT-1 is used to file for tax periods ending prior to June 1, 2016). These forms, their detailed instructions, and many other TPT related forms and certificates are available HERE.

TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES provide combined state transaction privilege tax and (piggybacking) county excise tax rates, city privilege tax rates for all cities, and other business taxes and rates that are reported on Forms TPT-2 or TPT-EZ. These tables also provided the region codes for counties, cities and other reporting districts. Region codes ensure that both income and deduction codes are reported in the taxpayer’s appropriate county, city or other jurisdiction.

Transaction Privilege (Sales) Tax Rate Tables & Code Bridge

The drop-down menu below contains of all the city privilege tax rates and city codes for program cities.  The Arizona Department of Revenue collects these taxes for the program cities.


The tax rates in the drop-down menu below combine the state's transaction privilege tax rate and the county excise tax rate.  They also include the accounting credit rates for applicable classifications on STATE TAX ONLY.


PLEASE NOTE:  Rate tables are updated only as changes in tax rates occur and not necessarily every month. 

TPT Complete Rate Tables - Archive

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Deduction Codes

Deduction Codes are used in Schedule A of Forms TPT-2 and TPT-EZ to deduct income that is exempt or excluded from tax, as authorized by the Arizona Revised Statutes and/or the Model City Tax Code. The same region codes that are used in reporting income, are used in Schedule A to claim deductions of nontaxable or exempt income. For example, a pharmacy’s income from sales of prescription drugs is specifically exempt from both state transaction privilege tax and city privilege tax. The pharmacy would report all of its gross income under each correct region code, and then deduct the income from sales of prescription drugs in Schedule A. Appropriate taxes would then be paid on all of the pharmacy’s income that is not deducted in Schedule A.

 
Deduction Code Listings

These listings provide the deduction code number, a description (often abbreviated) of the deduction, and the business codes for state and city business categories under which the deduction can be taken. The deduction code can often be used under both state and city business codes, but some deductions apply only to state business codes and some apply only to city business codes.

 
To make deduction codes as accessible as possible to Arizona taxpayers, the codes are provided in several formats:

All state and city deduction codes:

  • Alphabetical Listing of All Deduction Codes (Download PDF
  • Numerical Listing of All Deduction Codes (Download PDF)
  • State Statutory Authority Document (Download PDF)
    This document shows the full statutory text of each state deduction (page numbers shown after each deduction code)

All state and city deduction codes by business category:

City only deduction codes:

 

New “Nonprogram” Cities’ Deduction Translations

These listings or “bridges” show how the deduction codes formerly used on these larger cities’ tax returns “translate” to the city deduction codes that will be used on Forms TPT-2 and TPT-EZ:

 

 

Transaction Privilege Tax Changes and News


Current  Archive    
TPT Update - March 2017

FILING YOUR TPT RETURN

Centralized reporting and paying now makes it easier to file one return per Arizona Department of Revenue (ADOR) transaction privilege tax (TPT) license. Beginning with your January 2017 activity filed in February 2017, businesses must now file all their TPT activity with ADOR. Previously taxpayers with activity in non-program cities would file with that city and with ADOR. Do not file separate city returns for current activity.

Archived TPT Updates



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