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State of Arizona
Department of Revenue


Current  Archive    
Wednesday, September 02, 2015 (185 reads)

LTN 15-4 has been issued.  This Notice is issued in response to inquiries regarding the Arizona Department of Revenue’s treatment of manufacturers’ samples of cigarettes and other tobacco products, provided free of charge for distribution to consumers within Arizona.Read More
Assessor Continuing Education Training
Wednesday, September 02, 2015 (94 reads)

August 31, 2015

The following presentations were delivered at the Assessor Continuing Education Training in August 2015.  The opinions expressed in these documents are of the presenters only and nothing contained in these documents should be attributed as the official views of the Arizona Department of Revenue or the State of Arizona. 

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Tax Recovery Program Begins September 1, 2015
Monday, August 17, 2015 (2068 reads)

Governor Douglas Ducey signed into law SB 1471 which authorizes the Department of Revenue to establish a Tax Recovery Program. 

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What’s New to AZTaxes.gov
Tuesday, August 04, 2015 (2059 reads)

You will notice improvements on the TPT & Withholding file and pay screens next time you log into your AZTaxes.gov account.
Changes include: 
• Data can be saved as you move through the filing process
• An ‘Entries Count’ has been added for Businesses, Accounts and TPT Line Items
• The Entries shown can be adjusted to show more than the old default of 5 only
• A new Tax Rate Lookup tool has been created to help select the correct rate for the correct region
• A link to the Region Code Descriptions is now included
• Column headers have a sort available – by ascending or descending order
• Region or business description information can also be filtered
• Search by column feature was added - allowing partial information entered
Look for more enhancements throughout the rest of the year at AZTaxes.gov.
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AFIT Summer Tax Seminar
Monday, July 06, 2015 (1470 reads)

Registrations for AFIT’s Summer Tax Seminar are being accepted through Friday, July 10 at 5:00 PM.  Register online now at www.afit.eventzilla.net
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Luxury Tax Online Now Available
Tuesday, June 30, 2015 (2351 reads)

Arizona tobacco distributors can now file returns, order stamps, and pay online. The new site is luxury.aztaxes.gov
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New Taxes Notices Issued
Saturday, June 27, 2015 (1946 reads)

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

In order to request a rebate through Arizona Luxury Tax Online (ALTO), you must attach Arizona Tax Form 845-CIG or 845-OTP. 
Instructions for requesting a rebate.

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 (1695 reads)

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

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Wednesday, June 10, 2015 (2790 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 (16201 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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Thursday, May 28, 2015 (1821 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 (1539 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 (2167 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 (4718 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 (2166 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 (4423 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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Wednesday, February 04, 2015 (3675 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 (2476 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 (2892 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 (11037 reads)

Retail Changes Effective January 1, 2015

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