TPT Renewal Season is Upon Us
Overview & Schedule
The Arizona Department of Revenue (ADOR) is preparing for the upcoming 2027 Transaction Privilege Tax (TPT) License renewal period. Renewal notices will be sent to businesses to renew their license by January 1. The option to electronically renew your license will be available soon.
ADOR advises taxpayers to register on AZTaxes.gov today to ensure streamlined processing and a faster renewal experience.
Notification Methods by Filer Type
- Paper Filers: A physical Renewal Form will be sent by mail.
- E-Filers: Notifications by email, mail, and/or direct reminders posted on AZTaxes.gov. Taxpayers enrolled on AZTaxes.gov should verify and update their account details prior to renewing to avoid unexpected fees or penalties.
Account Maintenance & Cancelations
If a business is fully closed, its TPT license must be formally canceled. For companies operating multiple locations where one or more sites have shut down, those specific closed locations must be removed from the license. Unrenewed licenses will not be canceled automatically; instead, they will auto-renew and incur applicable fees and penalties.
Special Requirements
- Multiple Business Locations: Under state law, taxpayers with more than one location must process their TPT license renewals electronically.
- Out-of-State Businesses: Remote businesses without a physical presence in Arizona must renew their TPT license if their sales to Arizona customers exceed $100,000 during the current calendar year.
- Marijuana Licenses: Marijuana TPT licenses require annual renewal, but marijuana excise tax licenses do not.
New Town of San Tan Valley TPT Effective October 1, 2026
The Town of San Tan Valley was officially incorporated on September 17, 2025. Effective October 1, 2026, the Town will begin imposing a local TPT in the same manner as other Arizona cities and towns. Businesses located within the Town boundaries that currently pass the economic burden of the TPT on to their customers will need to reprogram their point-of-sale systems to include the Town’s tax. All businesses within the Town boundaries will need to include the Town’s tax in their TPT returns and payments for periods beginning from and after October 1, 2026.
- The new city code is SZ.
- As of October 1, 2026, business codes associated with the new city code can be found in the AZ Tax Rate Look Up at AZTaxes.gov/Home/Address.
- See the Town’s profile page for more information on its tax rates: https://azdor.gov/model-city-tax-code/city-profile/san-tan-valley.
- Businesses within the Town’s boundaries will be mailed updated TPT licenses.
- Construction contracts in effect before October 1, 2026 may qualify for pre-existing contract treatment–check with the Town directly for more information.
ADOR Customer Care Call Center Saturday Hours
The Customer Care Call Center is available to assist taxpayers Monday through Friday from 7 a.m. to 6 p.m. and on the second and fourth Saturday of each month from 8 a.m. to noon, except on state holidays.
Taxpayers with questions can contact the Customer Care Call Center at (602) 255-3381 or toll-free: 800-352-4090.
Note: These Saturday hours apply to our general Call Center support and do not include the Collections department.
TPT Account Updates
Did you close a location or change the mailing address of your business?
Renewal season is coming and you should submit any necessary updates before October to ensure your account is in good standing for a smooth renewal process.
On AZTaxes.gov, taxpayers can do the following:
- Change their mailing address on corporate, withholding, and transaction privilege and use tax licenses.
- Add, edit, and/or close locations for TPT licenses.
- Cancel or close an existing TPT license or single location on a TPT license.
- Add a new reporting jurisdiction, business code, or business or rental location.
AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.
Taxpayers can also download and submit a Business Account Update Form to ADOR to update primary users or any of the previously stated changes.
ACH Debit Payment Banking Transition
ADOR has transitioned Automated Clearing House (ACH) Debit payment banking services to JP Morgan Chase. All ACH Debit customers need to contact their bank to provide the new Company ID: 9031897000 to ensure that ACH debit transactions process as expected.
File Online for Quicker Processing
When taxpayers file electronically, they receive many benefits and are in compliance.
- It’s EASIER, it’s FASTER, and it’s THE LAW for businesses with $500 or more annual tax liability.
- It is free to file a return; free for e-check payments (Fees apply with debit/credit card).
- TPT filers are able to claim an accounting credit of 1.2 percent of the tax due, up to a maximum credit of $12,000, during a calendar year when filing all returns electronically.
- After a payment or return is submitted, filers receive a confirmation number that can be provided to customer service when inquiring about the return or payment.
- Reduced errors with automatic calculations. Input the figures and AZTaxes does the rest.
- Access to electronic payment history and status as early as your first payment.
- Make scheduled payments online so the return is done and the payment is withdrawn later. No need for paper checks.
If you are unable to pay online, follow these simple steps to ensure your payment is applied to your account.
- Address the payment to the Arizona Department of Revenue.
- In the memo, write your license number and filing period.
- Submit your paper check with the original return or a payment voucher. If you filed electronically, send a voucher, not a copy of the return.
Note: ADOR will process your check and withdraw the money from your bank account even if you do not properly indicate your business information. ADOR will research and attempt to connect the payment to the business. If not successful, the payment will be held in a general fund account until it is properly identified for your business and the time period. ADOR legally cannot mail the check back in case of incorrect address on check and prevent fraud.
Primary User and Delegate Access Update Guidance
Did your primary user leave the company or did you deactivate the email address that is used to log into AZTaxes? No problem. The Arizona Department of Revenue recommends that the primary user is an officer/owner of the business, then delegate access to others if needed. This reduces the chance of losing access to your account and rushing to update information before the due date.
A Primary User maintains the entire online account and provides access to delegate users. There can only be one Primary User for each account. View our tutorial for help authorizing access for delegates.
A Delegate User is given specific authority for business account functions by the Primary User. This type of user can be a CPA, paid preparer, office manager, additional officer/owner of the company, etc. View our tutorial for help requesting delegate access.
To change the Primary User, you will need to complete a Business Account Update Form; and you must enroll to file and pay on AZTaxes.gov with the new email address. NOTE: DO NOT use the Business Account Update Form for delegates/additional users. Please contact the primary user for changes to delegate access.
- The company will need to register as a new user. See Account Setup for assistance.
- Once registered, you will need to complete a paper Business Account Update to change the primary user to the new user account.
- Section A, line 4 is for adding and removing AZTaxes Primary Users.
- Have Section C signed by an authorized officer/owner and submit to the address on the form.
- Once the primary is switched to an office/owner, they can grant delegate access to other registered users.
Due Date Reminders
TPT Filing Frequency and Due Dates*- Monthly
If you’re a TPT filer, keep the following August TPT filing deadlines in mind:
- September 21 - TPT return due date.
- September 29 - Paper returns must be received at ADOR by this date.
- September 30 - Electronic return filed in AZTaxes must be submitted before 11:59 p.m. on this date. Electronic payment made in AZTaxes must be submitted before 11:59 p.m. on this date.
*The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically.
Tax Changes
Town of Huachuca City - Effective Date of August 1, 2026
On May 28, 2026, the Mayor and Council of the Town of Huachuca City passed Ordinance No. 2026-06 providing an increased tax rate on multiple Privilege Tax business classifications and Use Tax from one and nine-tenths percent (1.9%) to two and nine-tenths percent (2.9%), and Rental, Leasing and Licensing for Use of Real Property from one percent (1%) to two and nine-tenths percent (2.9%). Providing for Severability.
The (2.9%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Feed at Wholesale (116); Job Printing (010); Manufactured Buildings (027); Timbering and other Extractions (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029); Use Tax from Inventory (030).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029); Use Tax From Inventory (030); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Kingman - Effective Date of September 1, 2026
On June 16, 2026, the Mayor and Council of the City of Kingman passed Ordinance No. 2003 providing an increased tax rate on multiple Privilege Tax business classifications and Use Tax from two and one-half percent (2.50%) to three percent (3.00%), and Rental, Leasing and Licensing for Use of Real Property from two percent (2.00%) to three percent (3.00%), and Additional Tax on Transient Lodging from four percent (4.00%) to five percent (5.00%), and Adopting Local Option V, for single item transactions exceeding the ten thousand dollars ($10,000) threshold, the entire single item will be taxed at a rate of two and one-half percent (2.5%). Providing for Severability.
The (3.00%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Contracting-Owner Builder (037); Job Printing (010); Manufactured Buildings (027); Timbering and other Extractions (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029); Use Tax from Inventory (030).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029); Use Tax From Inventory (030); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
The (5.00%) affects the following business classifications:
Hotel/Motel (Additional Tax) (144).
The (2.50%) affects the following business classifications:
Retail Sales (Single Item Over $10,000) (917); Use Tax Purchases (Single Item Over $10,000) (929).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales-Single Item Over $10,000 (665); Adult Use Marijuana Retail Sales-Single Item Over $10,000 (681); Retail Sales (Accessories and Ancillary Products)-Single Item Over $10,000 (917); Use Tax Purchases-Single Item Over $10,000 (929).
Remote Seller and Marketplace Facilitators:
Retail Sales-Single Item Over $10,000 (624); Marketplace Facilitators in Arizona Retail Sales-Single Item Over $10,000 (917); Marketplace Facilitators in Arizona Third Party Sales-Single Item Over $10,000 (624).
Town of Tusayan - Effective Date of October 1, 2026
On July 14, 2026, the Mayor and Council of the Town of Tusayan passed ordinance 2026-02 providing an increased tax rate on multiple Privilege Tax business classifications from two percent (2%) to four percent (4%) and an increased rate on Restaurants and Bars from four percent (4%) to six percent (6%). Providing for Severability
The (4.00%) affects the following business classifications:
Advertising (018); Amusement (012); Contracting-Prime (015); Contracting-Speculative Builders (016); Contracting-Owner Builder (037); Job Printing (010); Manufactured Buildings (027); Timbering and other Extraction (020); Publication (009); Hotels (044); Commercial, Rental, Leasing, and Licensing for Use (213); Rental, Leasing, and Licensing for Use of TPP (214); Retail Sales (017); Communications (005); Transporting (006); Utilities (004).
Medical and Adult Use Marijuana:
Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017).
Remote Seller and Marketplace Facilitators:
Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
The (6.00%) affects the following business classifications:
Restaurant and Bars (011).
Medical and Adult Use Marijuana:
Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421).
Town of San Tan Valley - Effective Date of October 1, 2026 and January 1, 2027 The newly incorporated Town of San Tan Valley passed on July 1, 2026 Ordinance No. 2026-06 and Resolution No. 2026-41, adopting the Model City Tax Code and selected options.
Providing for Severability; and designating an effective date of October 1,2026 for:
The imposition of the Transaction Privilege and Use Tax License Fee of two dollars ($2.00) and License Renewal Fee of two dollars ($2.00).
The imposition of multiple Privilege Tax business classifications and Use Tax at two and one-quarter percent (2.25%); Hotels and Hotel/Motel (Additional Tax) at four and one-quarter percent (4.25%); all construction contracting at fi ve percent (5.00%) and Metal Mining at one-tenth of one percent (0.10%).
The adoption of the following options:
| Local Option H |
Amusements, to impose tax on membership fees/charges for use. |
| Local Option P |
Feed at Wholesale, to impose tax on sales of wholesale feed and related products. |
| Local Option GG |
Utilities, to impose tax on municipal utilities provided to residents outside of Town Limits. |
| Local Option JJ |
Use Tax, to exempt purchases made by the city from Use Tax. |
| Model Option 3 |
Job Printing, to impose tax on job printing sold to publishers. |
| Model Option 4 |
Rental, Leasing and Licensing for Use of Real Property, to impose tax on the rental of real property to nonprofit primary health care facilities. |
| Model Option 7 |
Rental, Leasing, and Licensing for Use of Tangible Personal Property, to impose tax on the rental of coin-operated machines. |
| Model Option 11 |
Communications, to disallow tax credit for franchise and license fees paid to the municipality. |
| Model Option 12 |
Transporting for Hire, to exempt transporting persons for hire. |
| Model Option 13 |
Utilities, to disallow tax credit for franchise fees paid to the municipality. |
In the same Ordinance No. 2026-06, providing for Severability; and designating an effective date of January 1, 2027, the Mayor and Council of the Town of San Tan Valley passed the imposition of Retail Sales Food for Home Consumption at two and one-quarter percent (2.25%).
The (2.25%) affects the following business classifi cations: Advertising (018); Amusements (012); Feed at Wholesale (015); Job Printing (010); Manufactured Buildings (027); Timbering and other Extraction (020); Publication (009); Rental, Leasing, and Licensing for Use of TPP (214); Commercial Rental, Leasing, and Licensing for Use (213); Restaurant and Bars (011); Retail Sales (017); Retail Sales Food for Home Consumption effective January 1, 2027 (062); MRRA Amount (315); Communications (005); Transporting (006); Utilities (004); Use Tax Purchases (029).
Medical and Adult Use Marijuana: Medical Marijuana Retail Sales (203); Adult Use Marijuana Retail Sales (420); Retail Sales (Accessories and Ancillary Products) (017); Medical Marijuana Restaurant (221); Adult Use Marijuana Restaurant (421); Use Tax Purchase (029).
Remote Seller and Marketplace Facilitators: Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605); Retail Sales Food for Home Consumption effective January 1, 2027 (606); Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption effective January 1, 2027 (062); Marketplace Facilitators in Arizona Third Party Sales Food for Home Consumption effective January 1, 2027 (606).
The (5.00%) affects the following business classifications: Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting - Owner Builder (037).
The (0.10%) affects the following business classifications: Severance - Metal Mining (019).
The (4.25%) affects the following business classifications: Hotels (044); Hotel/Motel (Additional Tax) (144).
Education, Tutorials and Training
All ADOR workshops are free of charge. Below are upcoming options available to you. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.
WORKSHOPS
ADOR Business Tax Basics - (Via Google Meets)
Wednesday, September 16, 2026
1:00 p.m. – 4:00 p.m.
Tuesday, October 6, 2026
9:00 a.m. – noon
ADOR Common TPT Errors and How to Avoid Them - (Via Google Meets)
Thursday, September 17, 2026
1:00 p.m. – 2:00 p.m.
Wednesday, October 7, 2026
10:00 a.m. – 11:00 a.m.
ADOR Withholding Tax for Employers and Payroll Service Providers - (Via Google Meets)
Tuesday, September 29, 2026
9:00 a.m. – noon
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials |
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