Avalara Taxrates > Blog > Sales Tax Rate Changes > Arizona: How Many Sales Tax Rate Changes Can One Town Have? - Avalara

Arizona: How Many Sales Tax Rate Changes Can One Town Have?


 with South Tuscon's sales taxes.

The City of South Tucson, Arizona, seems determined to find out.

Effective December 1, 2014, the tax code of South Tucson is amended, implementing the following changes:

  • Advertising Business Class increases from 2.5% to 4.5%. This creates business code (ST 018).
  • Amusement Business Class increases from 2.5% to 4.5%. This creates business code (ST 012).
  • Construction Contracting Business Class increases from 2.5% to 4.5%. This creates business code (ST 015).
  • Speculative Builders Business Class increases from 2.5% to 4.5%. This creates business code (ST 016).
  • Owner-builders Business Class increases from 2.5% to 4.5%. This creates business code (ST 037).
  • Job Printing Business Class increases from 2.5% 4.5%. This creates business code (ST 010).
  • Manufactured Buildings Business Class increases from 2.5% to 4.5%. This creates business code (ST 027).
  • Publishing Business Class increases from 2.5% to 4.5%. This creates business code (ST 009).
  • Rental of Tangible Personal Property Business Class increases from 2.5% to 4.5%. This creates business code (ST 214).
  • Retail Business Class increases from 2.5% to 4.5%. This creates business code (ST 017).
  • Telecommunication Business Class increases from 2.5% to 4.5%.This creates business code (ST 005).
  • Transporting for Hire Business Class increases from 2.5% to 4.5%.This creates business code (ST 006).
  • Utility Business Class increases from 2.5% to 4.5%. This creates business code (ST 004).
  • Restaurant and Bars Business Class increases from 3.5% to 5.5% and is reported under (ST 011).
  • Retail Sales Food for Home Consumption Business Class decreases from 2.5% to 1.5% and is reported under (ST 062)

New classifications:

  • Residential Rental, Leasing, and Licensing for Use of Real Property Business Class is taxed at 2.5% and is reported under newly created business code (ST 045).
  • Commercial Rental, Leasing, and Licensing for Use of Real Property Business Class is taxed at 2.5% and is reported under newly created business code (ST 213).

Not changing but still worth noting:

  • Timbering and other extraction Business Class remains at 2.5% and is reported under business code (ST 020).
  • Mining - Metal Business Class remains at 0.10% and is reported under business code (ST 019).
  • Hotel Business Class remains at 2.5% and is reported under business code (ST 044).
  • Hotel (Additional tax) Business Class is taxed at 1.5% and is reported under business code (ST 144).

Town of Camp Verde

When compared to South Tucson, local tax changes for the Town of Camp Verde seem paltry. Nonetheless, they matter.

The exemption for sales of food for home consumption is suspended for the period December 1, 2014 through November 30, 2017. During that time, the retail sale of food for home consumption is to be taxed at the current retail sales tax rate of 3% and reported under business code (CE 062). Under Ordinance Number 2014-A398, the exemption will be reinstated on December 1, 2017.

Arizona Department of Revenue website.

Arizona is working to simplify its transaction privilege tax system—a process that takes time. In the meantime, simplify sales tax management for your business by implementing automated sales tax software as a service. Learn more.

photo credit: milena mihaylova via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.