In this article
- Quick facts: Filing for Transaction Privilege Tax in Arizona
- When to file and pay Arizona TPT
- Arizona TPT filing deadlines
- How to prepare your Arizona TPT return
- How to complete and file an Arizona TPT return
- How to pay Arizona TPT
- What happens after filing and paying Arizona TPT
- Late filing penalties and interest
- Getting third-party help with TPT filing
- Sales tax filing in other states
If you're registered for Arizona Transaction Privilege Tax (TPT), you must file returns and pay any tax due according to the filing frequency assigned by the Arizona Department of Revenue (ADOR). This guide focuses on the filing and payment process most relevant to remote sellers and out-of-state businesses using AZTaxes.gov. Note that Arizona calls its sales tax the Transaction Privilege Tax throughout, and the single AZTaxes.gov license covers both state and city TPT.
For broader information about Arizona TPT rules, rates, and exemptions, see the Arizona Sales Tax Guide. For details on how to get an Arizona TPT license, see the Arizona Sales Tax Registration Guide.
Quick facts: Filing for Transaction Privilege Tax in Arizona
Key information about filing Arizona TPT returns, including filing frequency, deadlines, and payment options.
| Fact | Detail |
|---|---|
| Tax name | Transaction Privilege Tax (TPT) |
| State rate | 5.6% (combined with local rates, typically 8%, 9.5%) |
| Economic nexus threshold | $100,000 in annual sales |
| Filing frequency | Monthly, quarterly, or annually |
| Filing deadline | The 20th day after the period ends |
| Filing portal | AZTaxes.gov |
| Zero returns required | Yes |
| Separate city filing needed | No, one AZTaxes.gov license covers state and city TPT |
When to file and pay Arizona TPT
The Arizona Department of Revenue will assign you a filing frequency (monthly, quarterly, or annually) after you register your business for a TPT license.
Arizona TPT returns and payments are due on the 20th of the month following the end of the filing period. If the 20th falls on a weekend or holiday, the due date shifts to the next business day. All TPT payments must be submitted electronically.
Arizona TPT filing deadlines
Arizona monthly filing due dates
Reports are due on the 20th of the month following the reporting month.
| Month | Filing Deadline |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
Arizona quarterly filing due dates
| Quarter | Filing Deadline |
|---|---|
| Q1 (January 1, March 31) | April 20 |
| Q2 (April 1, June 30) | July 20 |
| Q3 (July 1, September 30) | October 20 |
| Q4 (October 1, December 31) | January 20 |
Arizona annual filing due date
Reports for the previous year are due on January 20.
Important note: Zero returns
Once you hold an Arizona TPT license, you are required to file a return for every assigned period regardless of whether any tax was collected. When no TPT is due, you must file a zero return through AZTaxes.gov. This follows the same process as a normal return, with zero amounts entered where applicable.
How to prepare your Arizona TPT return
Before working on your TPT return, collect all sales information for the tax period. All amounts must be reported in US dollars.
Sales transactions
You need to know your total gross sales to Arizona buyers and your taxable sales. Arizona TPT applies at the state level plus applicable city and county rates. Most remote sellers use a flat state-only rate for simplified reporting, but you should confirm your specific reporting obligations with the ADOR.
Key reporting figures
In addition to your gross Arizona sales, filing a TPT return requires:
- Taxable sales by business activity or industry classification
- Non-taxable sales and qualifying deductions (such as sales to resellers with a valid exemption certificate)
- Marketplace facilitator sales, where applicable (reported separately using deduction code 804 if the marketplace remits TPT on your behalf)
- Total TPT collected from customers during the filing period
How to complete and file an Arizona TPT return
Arizona TPT returns are filed electronically through AZTaxes.gov and must be reported in US dollars.
Step-by-step: file an Arizona TPT return
1. Collect all necessary information
Gather your sales records for the tax period. Organize your gross sales, taxable sales, exemptions, and any deductions. If you sell through a marketplace facilitator, confirm whether the marketplace is remitting TPT on your behalf for those transactions.
2. Log in and file online
- Log in to AZTaxes.gov using your business account credentials.
- Navigate to your TPT account and select the filing period you need to file.
- Enter your gross sales, taxable sales by business activity, applicable deductions, and total TPT collected.
- Review all entries for accuracy.
- Submit your return.
3. Receive confirmation
After submitting, you will receive a confirmation number. Save this as your record of filing.
How to pay Arizona TPT
All Arizona TPT payments must be submitted electronically. You can pay directly within AZTaxes.gov after filing your return. Accepted payment methods include:
- ACH debit (electronic funds transfer from a bank account)
- Credit card
- E-check
Arizona offers a timely filing discount for businesses that file and pay on time. The ADOR provides an accounting credit of 1% (up to $10,000 per calendar year) for paper filers and 1.2% (up to $12,000 per calendar year) for electronic filers. This discount applies to state TPT only, not local TPT.
What happens after filing and paying Arizona TPT
After filing and paying, keep a copy of your return and payment confirmation for your records.
- Save your filing confirmation and payment receipt
- Keep records supporting the reported sales amounts and deductions
- Continue filing according to your assigned frequency, remembering Arizona's 20th due date
- File a zero return for any period with no sales or no tax due
Need help understanding Arizona TPT rules, rates, and nexus? See the Arizona Sales Tax Guide.
Need to register for Arizona TPT? See the Arizona Sales Tax Registration Guide.
Late filing penalties and interest
If you miss an Arizona TPT filing deadline, file as soon as possible. Failure to file returns and remit collected tax on time results in penalties and interest charges that grow the longer you wait.
For current penalty rates and interest charges, refer to the Arizona Department of Revenue website.
Getting third-party help with TPT filing
Quaderno can simplify your Arizona TPT compliance by generating detailed tax reports and handling the filing process on your behalf. Connect your sales data and Quaderno manages the submission to the Arizona Department of Revenue, ensuring timely and accurate filing.
Sales tax filing in other states
- California Sales Tax Filing Guide
- Colorado Sales Tax Filing Guide
- Florida Sales Tax Filing Guide
- Georgia Sales Tax Filing Guide
- Illinois Sales Tax Filing Guide
- Massachusetts Sales Tax Filing Guide
- New Jersey Sales Tax Filing Guide
- New York Sales Tax Filing Guide
- Ohio Sales Tax Filing Guide
- Pennsylvania Sales Tax Filing Guide
- Texas Sales Tax Filing Guide
- Virginia Sales Tax Filing Guide
- Washington Sales Tax Filing Guide
Need help filing across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
