Pinal Today

The Arizona Department of Revenue (ADOR) is reminding taxpayers that transaction privilege tax (TPT) returns for monthly, quarterly, and annual filers are due soon. ADOR encourages early filing to allow time for assistance if needed.

Taxpayers can file their returns online at AZTaxes.gov, which is accessible nights and weekends. The service is free and allows payments to be scheduled in advance. "Avoid the worry and hassle of mailing your return by using AZTaxes.gov," advises ADOR.

For December activities, paper returns must be received by January 30, while electronic returns and payments must be submitted by 11:59 p.m. on January 31. Filing electronically is required under state law for businesses with multiple locations or a total annual combined state, county, and municipal TPT liability of $500 or more.

ADOR also provides updates on residential rental properties and remote sellers. For periods before January 1, 2025, residential rental properties were subject to TPT under the Model City Tax Code. However, starting January 1, 2025, owners should not collect city TPT on long-term lodging stays of 30 days or more.

Out-of-state businesses licensed under the remote seller tax law are reminded to use business code 605 for retail classification. This applies to remote sellers and marketplace facilitators without a physical presence in Arizona who meet certain economic thresholds.

Adult use marijuana businesses are advised to file and pay their TPT and excise taxes separately online at AZTaxes.gov.

For additional tips, ADOR directs taxpayers to its social media pages.