ADOR Update on PRTA Tax Refunds

Phoenix, AZ—On March 8, 2022, the Arizona Supreme Court issued a decision that the two-tiered Pinal County transportation excise tax levied by the Pinal Regional Transportation Authority (PRTA) was invalidated. In response, the Arizona Department of Revenue (ADOR), which had first collected the tax in April 2018, issued guidance to taxpayers to end collection of the tax after the March 2022 filing period.  ADOR, PRTA, and Pinal County are aware that affected businesses have questions about what actions they should take to seek a refund of monies paid during this timeframe.

On Monday, March 11, ADOR will release a form on AZDOR.gov that taxpayers must use to complete and submit for a refund of monies paid toward the invalidated tax. Taxpayers will be able to request either a refund of some or all monies paid, plus applicable interest, or, alternately, a waiver of their rights to any such refunds. 

ADOR will also provide a dedicated phone line starting at 8:00 a.m. on March 11. At that time, callers to (602) 716-6394 will be able to speak with a live agent about their questions regarding the refund and the request process.

Before March 11, all ADOR staff, whether in the call center or other units, will be unable to provide guidance beyond what is contained in this message. Updates to the request process and answers to frequently asked taxpayer questions will be published on AZDOR.gov as soon as possible on or before March 11.

Please note that only businesses that filed and paid the invalidated tax to ADOR are eligible to submit requests.  Because Arizona is a transaction privilege tax and not a sales tax state, it is businesses—not consumers—who owe and pay the tax. Specifically, taxpayers who will be able to request a refund or waiver of monies paid toward this invalidated tax are generally limited to those businesses that filed and paid tax to the Department for the April 2018 through March 2022 tax periods as part of their overall transaction privilege tax liability, for business activity that they conducted either in Pinal County or with Pinal County customers. Again, note that purchasers and customers of these businesses will not be eligible to request or receive a refund.

To avoid delays and errors in handling, please do not attempt to submit a Refund Request Workbook or amended returns for the invalidated tax. You must use the request form that will be available on our website beginning March 11.

As noted before, under current law, taxpayers will have until April 9, 2026 to timely submit their electronic requests.

* See the PRTA Transportation Tax page for updates.