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State of Arizona
Department of Revenue

House Bill 2324/Commercial Lease Exemption

The recently enacted HB 2324 (Laws 2013, ch. 27) amends A.R.S. § 42-5069 and A.R.S. § 42-6004 to create an exemption from taxation under the commercial lease classification for leases of real property between affiliated companies, businesses, persons, or reciprocal insurers. At the city level, the Model City Tax Code was amended in accordance with HB 2324 effective July 1, 2013.  Therefore, the cities have ceased imposing transaction privilege taxes on leases affected by HB 2324 beginning July 1, 2013.  However, at the state and county level, HB 2324 does not take effect until September 13, 2013.

Posted on Thursday, July 11, 2013 (Archive on Sunday, July 21, 2013)

January 2016 AZTaxes Changes

If you are new to this site, you will find a highly interactive application to create your account and register your business to apply and pay for a transaction privilege tax license or register for withholding.

Existing Users: Several changes may have occurred since you last logged in:

  • Due to increased security, you will be required to answer four security questions (one time measure) and set up an electronic signature in the form of a six (6) to 10 digit PIN. You will need this PIN when you file and pay your TPT-1.
  • Dashboard functionality has increased which means you are able to view your filing history, liability information and due date information.
  • If you have more than one business, you can now link the accounts within your dashboard.

Look for more enhancements throughout the rest of the year at www.AZTaxes.gov.