Arizona TPT Rate Changes, August 2015
- Sales Tax Rate Changes
- Jul 2, 2015 | Gail Cole
Several transaction privilege tax (TPT) rate changes will take effect in Arizona on August, 1, 2015.
The City of Benson will increase TPT from 2.5% to 3.5% for the following:
- Advertising (BS 018)
- Amusement (BS 012)
- Job Printing (BS 010)
- Manufactured Buildings (BS 027)
- Timbering and Other Extraction (BS 020)
- Publishing (BS 009)
- Hotel (BS 044)
- Restaurant and Bars (BS 011)
- Retail Sales (BS 017)
- Retail Sales Food for Home Consumption (BS 062)
- Telecommunication (BS 005)
- Transporting for Hire (BS 006)
- Utility (BS 004)
Rates for the following will remain unchanged:
- 4%: Construction Contracting (BS 015), Speculative Builders (BS 016), and Ownerbuilders (BS 037)
- 5%: Residential Rental, Leasing, and Licensing for Use of Real Property (BS 045), Commercial Rental, Leasing, and Licensing for Use of Real Property (BS 213), and Rental, Leasing, and Licensing for Use of Tangible Personal Property (BS 214)
- 2%: Additional hotel tax (BS 144)
- 1%: retail sales of a single item over $5,000
- 10%: Mining – Metal (BS 019)
The Town of Camp Verde will decrease TPT from 3.65% to 1% “on the portion of the single item retail price over $5,000.” Other tax rates remain the same.
The Town of Wickenburg will increase the additional hotel/motel tax from 2% to 3%.
Additional information on the above changes is available at the Arizona Department of Revenue website.
Tracking sales tax and TPT rate changes got you down? Check out this free sales tax rate map.