Pinal Today

The Arizona Department of Revenue (ADOR) has issued a reminder to transaction privilege tax (TPT) filers regarding their upcoming filing deadlines. Monthly and quarterly returns are due, and taxpayers are encouraged to file ahead of the deadline should assistance be needed.

Taxpayers are advised to use AZTaxes.gov, an online service available outside regular working hours, to register, file, and pay their taxes. This service is described as "free, fast, and easy," and it allows for payments to be scheduled in advance.

The deadlines for March activity are as follows: paper returns must reach ADOR by April 29, while electronic returns and payments via AZTaxes must be submitted by April 30 before 11:59 p.m.

The due date for electronic TPT returns depends on timely electronic filing and payment. Filers must submit a return even if no tax is owed for a given period.

According to state law, electronic filing and payment are required for taxpayers with multiple business locations or those whose total annual combined state, county, and municipal TPT liability is $500 or more.

For tax periods before January 1, 2025, residential rental properties falling under the Model City Tax Code are required to comply with filing and payment requirements. Starting January 1, 2025, owners of these properties should cease collecting and remitting city TPT on long-term lodging income from stays of 30 days or more to ADOR.

Out-of-state businesses licensed under the remote seller tax law are reminded to use business code 605 (Retail Classification) for filing. This applies to remote sellers and marketplace facilitators that lack a physical presence in Arizona but meet certain economic thresholds.

For adult-use marijuana businesses, separate online filing and payment of TPT and excise taxes are required through AZTaxes.gov. Further tips can be found on ADOR’s social media pages.