Pinal Today

The Arizona Department of Revenue (ADOR) has issued a reminder to transaction privilege tax (TPT) filers about the upcoming deadlines for monthly returns. The department encourages taxpayers to file early, especially if they anticipate needing assistance.

Taxpayers can avoid the hassle of mailing their returns by using AZTaxes.gov, which is accessible nights and weekends for registration, filing, and payment. The online service is free and allows payments to be scheduled in advance.

Key deadlines for January activity are as follows: Paper returns must be received by ADOR by February 27. Electronic returns filed through AZTaxes must be submitted before 11:59 p.m. on February 28, as well as electronic payments.

The electronic due date for TPT returns depends on timely electronic filing and payment. A return must be filed even if no tax is due for the period.

State law mandates electronic filing and payment when taxpayers have multiple business locations or when a business's total annual combined state, county, and municipal TPT liability reaches $500 or more.

For residential rental properties with long-term lodging stays of 30 days or more, changes have been implemented starting January 1, 2025. Owners should no longer collect or remit city TPT on income from these stays to ADOR.

Out-of-state businesses licensed under the remote seller tax law should use business code 605 (Retail Classification). This applies to remote sellers and marketplace facilitators without a physical presence in Arizona that meet specific economic thresholds.

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

ADOR also provides tips through its social media pages for further guidance.