The Arizona Department of Revenue (ADOR) has announced several updates and changes related to the Transaction Privilege Tax (TPT) for August 2025. Among the main developments, ADOR is now offering the TPT Rate Table in a Comma Separated Value (CSV) format, responding to taxpayer feedback that requested more accessible and sortable data. Previously available only as a PDF, the new CSV file will be updated monthly and is intended to help businesses handle large volumes of tax rate information more efficiently.
For marijuana businesses, ADOR reminds establishments that both TPT and marijuana excise tax (MET) must be remitted on all marijuana products sold once licensed by the Arizona Department of Health Services. Payments should be made online via AZTaxes.gov, with MET payments requiring account login. Businesses are instructed to use consistent units of measurement when reporting inventories and to ensure timely filing to avoid penalties.
Taxpayers are encouraged to keep their TPT account information current through AZTaxes.gov, which allows updates such as address changes or adding business locations. Changes require an e-signature PIN, and updating the primary user involves submitting a Business Account Update Form.
When filing electronic returns, taxpayers are advised to select only relevant options under “Month” and follow specific instructions for amended or final returns. Electronic filing is mandatory for businesses with multiple locations or annual liabilities of $500 or more from the previous year. Even if no sales occurred during a period, a $0 return must still be filed.
Key upcoming deadlines include August 20 for monthly TPT return submissions, August 28 for paper returns received by ADOR, and August 29 for electronic filings submitted before midnight.
Several tax rate changes have been enacted across Arizona jurisdictions:
– In Cochise County, effective August 1, 2025, the Board of Directors ended collection of the Jail District excise tax following Resolution No. 25-02 passed on June 3, reducing combined state and county rates by either 0.313% or 0.5%, depending on business classification.
– The City of Maricopa will increase its general TPT rate by 0.5% starting October 1, 2025; certain classes such as Hotels and Retail Sales for Food for Home Consumption are excluded from this increase.
– For Maricopa County/City of Phoenix businesses within the stadium district boundaries, House Bill 2704 signed into law on June 27 establishes a county stadium district fund sourced from existing TPT collections; no new taxes are authorized but revenue allocation will change.
– The Town of Clifton approved several amendments effective October 1, including raising hotel taxes from three percent to five percent and introducing new local use taxes.
ADOR continues to offer free educational workshops both online and in-person throughout August and September covering topics such as business tax basics, common errors in TPT filing, withholding tax requirements for employers, automobile dealer taxes, and property management company procedures. Registration details can be found at https://azdor.gov/taxpayer-education.
“Each” is not an acceptable unit of measure as “each” item contains a varying amount of THC.
For further assistance with dispensary-related filings or payments, inquiries can be directed to DispensaryService@azdor.govif you have questions about filing or paying.
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