TPT Filer - Please Submit Your Return - January 2025
Taxpayers can file now and schedule payments up until the deadline.
The Arizona Department of Revenue (ADOR) reminds transaction privilege tax (TPT) filers that monthly, quarterly, and annual returns are due. Filing before the deadline is highly encouraged in the event assistance is required.
Avoid the worry and hassle of mailing your return by using AZTaxes.gov, which is available nights and weekends to register, file, and pay online. Our online filing and paying service is free, fast and easy — allowing payments to be scheduled in advanced.
Deadlines for December activity are as follows:
January 30
Paper returns must be received at ADOR by this date.
January 31
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 returns is dependent on the return and payment being timely and filed electronically.
To be in compliance with state law, you must file a return by its due date, even if there is no tax due for the filing period.
State law requires taxpayers to file and pay electronically when:
- they have multiple business locations, or
- a business has a total annual combined state, county and municipal transaction privilege tax liability of $500 or more.
Residential Rental (long-term lodging stays of 30 days or more)
For tax periods before January 1, 2025, residential rental properties were subject to TPT and imposed when engaged in business under the residential rental classification by the Model City Tax Code. You must comply with filing and payment requirements.
Starting with January 1, 2025 collections and activities, residential rental property owners should no longer collect and remit any city TPT on the income derived from long-term lodging stays of 30 days or more to ADOR.
Remote Sellers
Out-of-state businesses licensed under the remote seller tax law are reminded to use business code 605 (Retail Classification). The tax applies to remote sellers and marketplace facilitators that have no physical presence in Arizona and meet certain economic thresholds.
Adult Use Marijuana Businesses
Remember to file and pay your TPT and excise separately online at AZTaxes.gov.