Taxpayers in Arizona who are responsible for filing transaction privilege tax (TPT) returns are being reminded by the Arizona Department of Revenue (ADOR) that monthly filings are now due. The department encourages early filing, especially for those who may need assistance.
According to ADOR, using AZTaxes.gov allows filers to register, file, and pay online at any time, including nights and weekends. This service is provided at no cost and enables users to schedule payments in advance. Filing electronically is encouraged as it helps avoid the difficulties associated with mailing returns.
For TPT activity in January, the relevant deadlines are February 26 and February 27. ADOR states that “the electronic due date for TPT returns is dependent on the return and payment being timely and filed electronically.”
The department emphasizes that state law requires taxpayers to file a return by its due date even if no tax is owed for the period. Electronic filing and payment are also mandated by law under certain circumstances.
Remote sellers and out-of-state businesses licensed under remote seller tax law must use business code 605 (Retail Classification). This applies to remote sellers and marketplace facilitators without a physical presence in Arizona but who meet specific economic thresholds.
