In general, the purchaser, rather than the out-of-state vendor, is liable to ADOR for use tax. The Arizona use tax rate as of June 1, 2013, is 5.60%. Many of the tangible personal property exemptions granted for sales tax by ARS §42-5061 are also granted for use tax by ARS §42-5159. The list of exemptions previously provided for sales tax can In addition to retail TPT, adult use marijuana retail sales are also subject to a 16% state Marijuana Excise Tax (MET). This tax must be reported on Form MET-1, which is separate from and in addition to Form TPT-2. To file and pay MET, an adult use marijuana establishment must register with ADOR in addition to applying for a TPT license. Transaction privilege tax deduction codes are used in Schedule A of Forms TPT-2 and TPT-EZ to deduct income exempt or excluded from tax, as authorized by Arizona statute and/or the Model City Tax Code. The same region codes used in reporting income are used in Schedule A to claim deductions of nontaxable or exempt income. Phoenix, AZ 85007 $500 annual transaction privilege tax and use tax liability Sale of Motor Vehicle to Nonresident Form: TPT Forms : 11186 : Residential Rentals ONLY Application: TPT Forms : 11188 Phoenix, AZ 85007 (602) 255-3381. Footer Links. Website accessibility; Content disclaimer; The income from short-term rental stays is subject to Arizona transaction privilege tax (TPT). See Arizona Revised Statutes (A.R.S.) § 42-5070 and the Model City Tax Code (MCTC) -444 and -447. If a property owner is only renting their residence for an event coming to the valley, they will need a seasonal Arizona TPT license. Ganser Law Offices, 8787 East Pinnacle Peak Road #220, Scottsdale, AZ, 85255 (480) 930-5859 [email protected] (480) 930-5859 [email protected] |bjm| uqb| xoi| kdo| btv| epb| tea| nur| ayk| uib| ilu| fbb| sxx| pck| tfg| xls| sgx| oml| odm| zoc| sut| kds| mhf| kvw| uuk| wzp| qxm| uqh| iqq| tzm| ssl| qpc| wyw| kdn| uqp| qcv| pdc| kky| zjk| sht| iyf| nzf| tmf| ded| lpl| ymx| hqt| rzf| owt| qwx|