The Arizona Department of Revenue (ADOR) has announced several updates and reminders regarding the Transaction Privilege Tax (TPT) for November 2025, including important steps for the upcoming 2026 TPT license renewal.
Businesses are advised to renew their TPT licenses by January 1, 2026, to avoid penalties. Electronic filing through AZTaxes.gov is encouraged as it reduces errors and streamlines the process. Renewals received after January 31 will incur penalties. State law requires that businesses with multiple locations must complete renewals electronically.
Prior to renewing, businesses should review user access privileges to ensure authorized individuals can update or renew licenses. Account information such as mailing addresses and business locations can be updated online at any time. Owners can also cancel existing TPT licenses or add new reporting jurisdictions using AZTaxes.gov or by submitting a Business Account Update Form.
During the renewal period, all licenses must be renewed even if they were recently issued. Renewal fees should be paid online under “Pay Outstanding Liabilities,” though credit card payments are not accepted for this fee. For those who receive paper forms, payment and the completed form must be mailed together to ADOR’s designated PO Box in Phoenix.
After renewing, businesses should verify their filing frequency for 2026 based on estimated annual tax liability. Changes in filing frequency will take effect in the next period unless there are account delinquencies.
For ongoing updates about tax requirements and changes, ADOR recommends following its social media channels, now including Instagram alongside Facebook, LinkedIn, NextDoor, X (formerly Twitter), and YouTube. The department reminds taxpayers never to share personal or financial information via social media platforms.
Businesses that have closed locations or changed addresses are urged to update their accounts promptly to avoid unnecessary renewal requirements and possible fees. Owner or officer changes should also be reported using the appropriate forms available on ADOR’s website.
Property management companies (PMCs) acting on behalf of property owners are reminded of dedicated resources provided by ADOR, including a specialized webpage with guidance and tutorials as well as workshops covering licensing and compliance procedures.
Key filing facts include mailing a payment voucher with paper checks when submitting payments for e-filed or late returns; using the AZTaxes.gov rate lookup tool to find applicable rates; ensuring deduction codes are used correctly; and understanding that sending returns without payment will result in a bill from ADOR.
Important due dates for October TPT filings include November 20 for return submissions, November 26 for receipt of paper returns at ADOR, and November 28 before midnight for electronic filings and payments via AZTaxes.gov.
Several tax changes have been enacted across Arizona:
– In Maricopa County/City of Phoenix, starting October 1, 2025, House Bill 2704 redirects part of existing TPT revenues generated near Chase Field toward stadium renovation funding rather than creating new taxes.
– The Town of Chino Valley increases its Manufactured Buildings tax rate from two percent to three percent effective November 1, 2025.
– The Town of Thatcher raises its transient lodging additional tax from three percent to five percent effective January 1, 2026.
– The City of Holbrook increases both hotel transaction privilege taxes from three percent (hotels) and two percent (hotel/motel additional) up to five percent each starting January 1, 2026.
– Maricopa County voters approved Proposition 479 extending an existing one-half cent excise tax through December 2045; this extension does not change current combined state/county rates.
– In Phoenix, biennial retail sales/use tax threshold amounts adjust upward from $13,886 to $14,338 beginning January 1, 2026 due to inflation indexing under Proposition 104 passed in August 2015 city elections. Businesses must report activity according to these new thresholds using specified business codes.
ADOR continues offering free educational workshops both in-person and online throughout November and December covering topics such as business taxes basics, common errors in TPT filings, automobile dealer taxation rules, marijuana taxation requirements, and property management company compliance procedures. Registration details are available at azdor.gov/taxpayer-education.
Taxpayers may also access on-demand tutorials at https://azdor.gov/taxpayer-education/tpt-tutorials.
