Taxpayers who are required to file transaction privilege tax (TPT) returns in Arizona are being reminded by the Arizona Department of Revenue (ADOR) that monthly returns are due. ADOR is encouraging filers to submit their returns before the deadline, which allows time for assistance if needed.
The department highlights the convenience of using AZTaxes.gov, a service that enables users to register, file, and pay online at any time. This platform also allows payments to be scheduled in advance.
For TPT activity in October, there are two key deadlines. Paper returns must arrive at ADOR by November 26. Electronic filings and payments through AZTaxes.gov must be submitted before 11:59 p.m. on November 28.
ADOR notes that electronic due dates depend on both the return and payment being filed electronically and on time. Filers must submit a return by its due date even if no tax is owed for the period.
State law requires electronic filing and payment for businesses with multiple locations or those with an annual combined state, county, and municipal TPT liability of $500 or more.
Out-of-state businesses operating under Arizona’s remote seller tax law should use business code 605 for retail classification when filing. The remote seller tax applies to businesses and marketplace facilitators without a physical presence in Arizona that meet certain economic thresholds.
Businesses involved in adult use marijuana sales are reminded to file and pay both their TPT and excise taxes separately online at AZTaxes.gov.
For further tips, taxpayers can visit ADOR’s social media pages.
