Pinal Today

The Arizona Department of Revenue (ADOR) is reminding transaction privilege tax (TPT) filers that monthly returns are due soon. Filing before the deadline is recommended in case assistance is needed.

Taxpayers can avoid mailing their returns by using AZTaxes.gov, which is available around the clock for registration, filing, and payment. The online service is free and allows scheduling payments in advance.

For February activity, deadlines are as follows: paper returns must be received by ADOR by March 28. Electronic returns filed on AZTaxes must be submitted before 11:59 p.m. on March 31, along with electronic payments.

The electronic due date for TPT returns depends on timely filing and payment electronically. Taxpayers must file a return even if no tax is due for the period.

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

For residential rental properties, owners should note changes effective January 1, 2025. Before this date, these properties were subject to TPT under the residential rental classification by the Model City Tax Code. However, starting January 1, 2025, property owners should not collect or remit city TPT on income from long-term lodging stays of 30 days or more to ADOR.

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

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

ADOR encourages taxpayers to visit its social media pages for tips.