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The State of Arizona, the counties, and the local municipalities impose Transaction Privilege Tax (TPT), commonly referred to as "sales tax", on the gross income of certain persons/entities for the privilege of conducting business within an Arizona jurisdiction.

Although this tax is generally passed to the consumer, ultimately it is the liability of the person/entity conducting the business.

All cities and towns in Arizona follow the Model City Tax Code which permits options for taxation on different business classifications, including setting appropriate tax rates for their own jurisdictions.

Important Notices
Current Combined Tax Rates